CLA-2 CO:R:C:T 950103 CRS
Mr. Arthur M.J. Chen
Metro Textile, Inc.
5611 Canterbury Place
Culver City, CA 90230
RE: Fabrics coated with plastics; Note 2, Chapter 62; visible to
the naked eye; HRL 950022.
Dear Mr. Chen:
This is in reply to your letter dated July 22, 1991, to our
New York office, in which you requested a tariff classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples of the merchandise described below
were submitted for examination.
FACTS:
The merchandise at issue consists of two man-made fabrics,
styles 3424 and 4530. Style 3424, is made from 100 percent woven
textured polyester oxford fabric that has been treated on one
side with an application of clear polyurethane. The fabric
weighs 11.1 ounces per square yard of which plastics constitutes
2.4 ounces per square yard, or 22 percent of the total fabric
weight.
Style 4530 is also made from 100 percent woven polyester
that has been treated on one side with an application of clear
polyurethane. The fabric weighs 8.9 ounces per square yard of
which plastics constitutes 1.9 ounces per square yard, or 22
percent of the total fabric weight.
ISSUE:
The issue presented is whether the fabrics in question are
coated for tariff purposes.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for, inter alia, textile
fabrics coated with plastics. Pursuant to Note 2(a)(1), Chapter
59, HTSUSA, heading 5903 covers all coated textile fabrics,
except those where the coating cannot be seen by the naked eye.
In Headquarters Ruling Letter (HRL) 950022 dated September 26,
1991, we stated:
We note that...all of the interstices have been filled
with polyurethane so as to leave no visible gaps in the
weave of the fabric. The plastic coating is visible to
the naked eye and therefore...[the fabric] is properly
classifiable under heading 5903, HTSUSA.
Here the coatings applied to styles 3424 and 4530 have filled the
gaps in the interstices. Accordingly, the fabrics in question
are classifiable in heading 5903.
HOLDING:
The fabrics in question 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. They are dutiable at the rate of 8.5
percent ad valorem and are subject to textile category 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