CLA-2 CO:R:C:T 088988 CRS
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266
RE: Application for Further Review of Protest No. 3801-1-100093;
Coated fabrics, where coating cannot be seen with the naked eye,
are not classifiable in heading 5903.
Dear Sir:
This is in reply to a Protest (No. 3801-1-100093) and
Application for Further Review filed by Burlington Air Imports on
Behalf of Cameron Balloons on the classification of coated nylon
fabric under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples of coated and uncoated fabric were
provided.
FACTS:
The merchandise in question consists of two styles of 100
percent nylon ripstop fabric coated on one side with transparent
plastics. Style N1053 has a 12 percent (by weight) polyurethane
coating; style N2268, a 14 percent silicone coating. Each fabric
is dyed a solid color. Style N1053 is available in white, orange
and lime green, while style N2268 is available in black. The
fabrics are imported from the United Kingdom. Protestant
contends that the plastic coatings are visible to the naked eye
and should be classified accordingly.
ISSUE:
Whether the fabrics in question are coated pursuant to Note
2, Chapter 59, such that they are classifiable in heading 5903.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. However, in order
for a textile fabric coated with plastics to be classified in
this heading, the plastic coating must be visible to the naked
eye. Note 2(a)(1), Chapter 59, HTSUSA.
Here, the polyurethane and silicone coatings do not obscure
the weave pattern to any degree. Since the surface character of
the fabrics remains unchanged, the coatings are not visible to
the naked eye.
Heading 5407, HTSUSA, provides for woven fabrics of
synthetic filament yarn, including woven fabrics obtained from
materials of heading 5404. Since the instant fabrics are not
considered coated for tariff purposes, and as they are made from
synthetic filament yarn, they are classifiable accordingly. We
have assumed for the purposes of classification at the subheading
level that the fabrics are not made from high tenacity yarns as
defined by Note 6, Section XI, HTSUSA.
HOLDING:
The protest should be denied in full. The Protestant should
be provided with a copy of this decision together with the Form
19 Notice of Action.
The fabrics in question are classifiable in subheading
5407.42.0030, HTSUSA,, under the provision for woven fabrics of
synthetic filament yarn...; other woven fabrics, containing 85
percent or more by weight of filaments of nylon or other
polyamides; dyed; weighing not more than 170 g/m. The fabrics
are dutiable at the rate of 17 percent ad valorem and are subject
to textile quota category 620.
Sincerely,
John Durant, Director
Commercial Rulings Division