CLA-2-56:RR:NC:TA:350 H86844
Mr. Bill Skinner
William B. Skinner, Inc.
247 Frelinghuysen Avenue
Newark, NJ 07114
RE: The tariff classification of five different textile materials coated with a phase change material, for use as interlining materials for outdoor garment applications, from Taiwan.
Dear Mr. Skinner:
In your letter dated December 20, 2001, on behalf of Outlast Technologies, Inc., Boulder, CO, you requested a classification ruling. The supplier is Tiong Liong of Taiwan.
Five swatches of different fabric samples were submitted, as listed in the chart below. All of the materials have been coated on one surface with a substance that is referred to as a microencapsulated phase change material (PCM). The make up of this coating substance was described in phone conversations with the importer. The company (Outlast Technologies) also has a web site that describes this substance in great detail.
Style #
Total Material Weight
Base
Material
Total Coating Weight
Coating
(Acrylic Binder)
Coating (Paraffin Alkaline wax)
Coating
(Polyurethane Microcapsule Shell
Material)
PC-387
187.4
GM/M2
116G/M2 TL
100% Polyester
Interlock Knit
71.4G/M2
21.4
G/M2
40 G/M2
10 G/M2
PC-
388
167.4
GM/M2
96 G/M2
Microdenier
100% Polyester
Brushed Tricot
71.4
G/M2
21.4
G/M2
40 G/M2
10G/M2
PC-389
200
G/M2
100% Polyester
Spandex Fleece
93 G/M2
28
G/M2
52 G/M2
13 G/M2
PC-
366
233
G/M2
140 G/M2 100% Polyester
93 G/M2
28
G/M2
52 G/M2
13 G/M2
PC-
367
133
G/M2
40 G/M2 Non-
Woven Fabric
93 G/M2
28
G/M2
52 G/M2
13 G/M2
In essence, microspheres of paraffin (PCM), in the 1 –3 micron size, are encapsulated in a shell of polyurethane. These encapsulated microspheres are then blended into compounds suitable for coating fabrics. With the submitted samples, the coating compound (binder or matrix) is a water based acrylic plastic.
According to the literature and information on the company’s web site, phase change materials (in this inquiry paraffin wax) have the ability to absorb, store and release large quantities of heat through their phase change range (which can vary from 1ºF to 20ºF) while the material changes phase or state (i.e. solid to liquid, liquid to solid). PCM function in garments to help regulate the body’s skin temperature while engaged in outdoor activities.
Although the encapsulated wax microspheres are incorporated into a plastics medium, basically this medium acts solely as an adhesive substance used to apply, coat or fix the PCM microspheres to the surface of the textile fabrics.
It is the function of the PCM that makes the product. We do not consider the acrylic plastic, per se, to be the principal coating material. It is the PCM (wax), affixed by means of a “plastic adhesive”, that is the coating substance. We conclude the textile fabrics have been otherwise coated with a substance (wax), other than that of plastic.
Style PC – 367 is of a nonwoven construction of hydroentangled staple man-made fibers stated to be of polyolefin, white in color. It would have uses as interlinings in duvets, comforters, pillows and similar covering applications. The coating substance though not readily visible to the naked eye is irrelevant in nonwoven constructions.
Style PC – 387 is of 100% polyester interlock knit construction. It would have general applications in fashion outerwear and glove linings. The “dot print” coating (PCM) is visible to the naked eye other than by change of color.
Style PC – 388 is stated to be of 100% micro denier polyester tricot knit that has been substantially brushed on one surface. Upon examination the fabric is not of a tricot knit (a warp knit), but that of a circular or weft knit construction. Further, the weight of the furnished sample is some 20 percent greater than that stated in the given data. We will assume that the wrong sample was sent, therefore we will not issue a classification for this particular style – PC 388. We do note that a brushed tricot would be a fabric of HTS heading 6005.
Style PC – 389 is a 100% polyester fleece containing a Spandex yarn. This is a circular or weft knit fabric that, in conversations with the importer, does contain an additional yarn that is raised creating the fleece or pile surface. The fabric, per se, is a pile fabric of HTS heading 6001. The non-pile surface is visibly coated with the PCM.
Style PC – 366 is a 100% polyester micro denier fleece. It is of similar weft knit construction as Style 389, except lacking the Spandex yarns. The same considerations also apply to this style as those of style 389.
The latter three styles have applications as interlining materials in general/fashion sportswear, outerwear and glove linings.
Chapter 59 Note 1 reads.
1. Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics ”applies only to the woven fabrics of Chapters 50 to 55 and headings. 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Chapter 60 Note 1 reads, in part.
1. This Chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.
Classifications are as follows:
The applicable subheading for style PC-367 will be 5603.93.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, weighing more than 70 g/ m² but not more 150g/ m², impregnated, coated or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers. The rate of duty is Free.
The applicable subheading for style PC 387 is 5907.00.6000, HTS, which provides for textile fabrics otherwise impregnated, coated or covered, not laminated, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 1.2 percent ad valorem.
Style PC 389 and Style PC 366 are both of a knit fleece pile (looped pile) man-made fiber construction and, as such, are both classifiable under tariff subheading 6001.22.0000, HTS, which provides for pile fabrics, knitted or crocheted, … looped pile fabrics, of man-made fibers. The duty rate is 17.7 percent ad valorem.
The above two cited chapter notes explain why the knit pile fabrics remain classifiable under heading 6001. Chapter 59 notes 1 does not include the fabrics of 6001 as being textile fabrics for consideration within that chapter. This is complimented by chapter 60 note one which dictates pile fabrics remain classifiable within heading 6001.
Styles PC 389 and PC 366 fall within textile category designation 224. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for styles PC 367 and PC 387.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division