CLA-2 CO:R:C:T 952705 jlj
Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919
RE: Classification of a woven nylon fabric with a plastic
application used as an upholstery fabric
Dear Mr. Baker:
On June 18, 1992, you requested a ruling for a fabric,
produced in Canada, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) on behalf of Lainages Victor
Ltee., of Saint Victor, Canada. You submitted a sample swatch
and technical information along with your request.
FACTS:
The textile material in question, 0235 fabric, is a woven
textile fabric which has had an acrylic plastic substance applied
to one surface. The material will be used for upholstery.
You state that the material is made of 100 percent nylon
staple fibers with an acrylic application.
The Customs laboratory report, No. 2-92-11508-000, provides
the following information regarding the material:
1. Weight of fabric sample with plastic application-- 463.6
grams per square meter
2. Weight of acrylic application -- 27.7 grams per square
meter
3. Composition by weight
nylon fabric -- 94 %
acrylic application -- 6 %
One side of the sample exhibits a slightly matted surface,
is a bit dull and is of a somewhat lighter shade. The plastic
application is not visible to the naked eye.
ISSUE:
Is the instant fabric classified as a coated fabric? What
is its correct HTSUSA classification?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.
Chapter 59, HTSUSA, covers impregnated, coated, covered or
laminated textile fabrics. Heading 5903 provides for textile
fabrics impregnated, coated, covered or laminated with plastics,
other than tire cord fabric of Heading 5902.
Chapter Note 2 (a) (1) of Chapter 59 states:
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per
square meter and whatever the nature of the plastic
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye
(usually chapters 50 to 55, 58 or 60); for the
purposes of this provision, no account should
be taken of any resulting change of color....
Accordingly, if the plastic application cannnot be seen with
the naked eye, the fabric is not regarded as coated, covered or
laminated.
In this case, the plastic application is not visible to the
naked eye, since it cannot be seen at all. The side of the
fabric with the plastic application has a duller appearance than
the other side, but the plastic application on the first side is
still not visible to the naked eye. Inasmuch as the plastic
application on the instant fabrics is not visible, the fabric
cannot be regarded as a coated fabric in Chapter 59, HTSUSA.
Based on the fabric's construction, it is classified as a
woven fabric of synthetic staple fibers, containing 85 percent or
more by weight of synthetic staple fibers: ... duck, under
subheading 5512.99.0035, HTSUSA.
HOLDING:
The instant fabric is not coated for tariff purposes. It is
classified under subheading 5512.99.0035, HTSUSA, dutiable at the
rate of 17 percent ad valorem. The applicable textile quota
category is 219.
The stated use of the material is for upholstery, therefore,
with proper certification, the material is eligible for
classification under subheading 9905.00.30, HTSUSA, which
provides for upholstery fabrics certified by the importer as
intended for use as outer covering in the manufacture of
upholstered furniture. With proper certification, such fabrics
qualify for duty-free entry.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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. Inasmuch
as 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.
Sincerely,
John Durant, Director