CLA-2 CO:R:C:G 087668 CRS
James F. O'Hara, Esq.
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Boulevard
Los Angeles, CA 90010-2597
RE: Polyurethane plastic coating applied to nylon woven fabric
is visible to the naked eye. Note 2(a)(1), Chapter 59. Use
of magnification.
Dear Mr. O'Hara:
This is in reply to your letter of July 16, 1990, on behalf
of your client, Fabtex, Inc., concerning the classification of
nylon fabric coated with plastics under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples of the
fabric were submitted with your request.
FACTS:
The merchandise in question consists of several styles of
100 percent nylon filament woven fabric coated on one surface
with polyurethane plastic and imported in 60 inch wide rolls.
The fabrics are manufactured in Taiwan and are designated style
nos. 159-200, 159-421 and 159-800.
You have submitted two samples of style 159-200: one red;
the other, black. The construction of style 159-200 is 210 x
210/64 x 54. The total weight of the fabric is 134.90 g/m, of
which 109.00 g, or 80.8% represents the weight of the fabric
itself, and 25.90 g, or 19.2%, the weight of the coating.
The construction of style 159-421 is 420 x 420/50 x 36. Two
samples were submitted: one navy blue; one maroon. The total
weight of this style fabric is 193.26 g/m, of which 159.36 g, or
82.5% represents the weight of the fabric, and 33.90 g, or 17.5%,
the weight of the coating.
One sample of style 159-800 was submitted. The construction
of the fabric, which is black in color, is 400 x 800/50 x 32.
The total weight of the fabric is 244.12 g/m, of which 213.61 g,
or 87.5%, represents the weight of the fabric, and 30.51 g, or
12.5%, the weight of the polyurethane plastic coating.
ISSUE:
Whether the fabrics in question are coated such that they
are classifiable in heading 5903, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. Note 2(a)(1),
Chapter 59, defines the scope of heading 5903 as extending to all
coated fabrics, whatever the weight per square meter and nature
of the plastic material, other than those fabrics in which the
impregnation, coating or covering cannot be seen with the naked
eye.
However, Customs has previously determined that the naked
eye test can be augmented in certain circumstances by the use of
magnification. In a memorandum dated March 14, 1988, to the Area
Director of Customs, New York Seaport, file 081679, magnification
was deemed allowable as an aid in determining whether what could
be seen on the surface of a fabric was indeed a coating or
merely the fabric itself. Moreover, in examining textile fabrics
to determine whether they are within the purview of heading 5903,
Customs has recognized that it can be difficult using only the
naked eye to distinguish coatings from other surface processing
operations, e.g., heat calendaring, water repellency
applications, etc. In such cases it is necessary to examine the
fabric under magnification in order to determine whether heat
deformation has occurred. See HRL 082644 dated March 2, 1990.
Nevertheless, before using to magnification, it is Customs'
practice to examine fabrics with the naked eye alone to ascertain
whether a coating is present. If nothing resembling a coating is
present the fabric will not be deemed coated for classification
purposes; but if a visual examination suggests the presence of a
coating, it is within Customs' discretion to examine the fabric
under magnification.
In Customs' opinion, the plastic coatings applied to the
instant fabrics are visible to the naked eye without the use of
magnification as we consider the coatings to have blurred the
surface patterns of the fabrics. However, in order to confirm
this view, the fabrics were examined under magnification.
HOLDING:
The three styles of nylon fabric at issue are classifiable
in subheading 5903.20.2500, HTSUSA, under the provision for
textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902, with polyurethane,
of man-made fibers, other, other, and are dutiable at the rate of
8.5 percent ad valorem. The textile category is 229.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division