CLA-2 CO:R:C:G 083285 CRS
Mr. Larry Self
Arthur J. Fritz & Co.
P.O. Box 580310
Tulsa, OK 74158
RE: Coated Fabrics
Dear Mr. Self:
This is in reply to your letter dated August 26, 1988, in
which you requested a binding ruling under the Harmonized Tariff
Schedule of the Unites States Annotated (HTSUSA). Two samples
were submitted with your request.
FACTS:
The articles in question are coated fabrics imported from
the United Kingdom. The first item is wide seal material
(hereinafter "wide seal"), constructed from a woven textile
fabric and is presumed to be made from man-made material. The
fabric is completely encased in a noncellular substance
containing more than 50 percent rubber. The material weighs
approximately 2300 grams per square meter and appears to contain
less than 50 percent textile. The purpose of the textile is to
prevent the article from stretching and tearing, and to provide
reinforcement.
The second item, style 1119/8223 (hereinafter "style 1119"),
consists of a woven textile substrate of 50 percent nylon, 50
percent resin, which has been coated on both sides with
polyurethane plastics material. The fabric weighs 400 grams per
square meter and will be imported in rolls.
ISSUE:
Whether the articles in question are coated fabrics such
that they are classifiable in headings 5906 and 5903, HTSUSA, or
whether they are classifiable in Chapters 40 and 39, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.
Heading 5906, HTSUSA, covers rubberized textile fabrics,
other than those of heading 5902. Rubberized textile fabrics of
heading 5906 are defined in Note 4, Chapter 59, HTSUSA, which
provides in pertinent part:
(a) Textile fabrics impregnated, coated, covered or
laminated with rubber:
(i) Weighing not more than 1,500 g/m; or
(ii) Weighing more than 1,500 g/m and containing more
than 50 percent by weight of textile material;
Since the wide seal fabric weighs more than 1,500 g/m and less
than 50 percent by weight of textile materials it cannot be
classified in heading 5906.
Heading 4008, HTSUSA, covers plates, sheets, strip, rods and
profile shapes, of vulcanized rubber other than hard rubber.
General Note 5 to Chapter 40, Harmonized Commodity Description
and Coding System, Explanatory Notes, extends the coverage of the
Chapter to certain products including:
(c) Textile fabrics (as defined in Note 1 to Chapter 59)
impregnated, coated, covered or laminated with rubber,
weighing more than 1,500 g/m and containing 50% or less by
weight of textile material.
The wide seal fabric is made from woven fabric of Chapters 50 to
55 and therefore meets the definition of "textile fabrics"
contained in Note 1, Chapter 59. Moreover, while it weighs more
than 1,500 g/m, less than 50 percent of this represents the
weight of the textile fabric. Consequently, the wide seal
fabric is classifiable in heading 4008, HTSUSA.
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics, other than tire cord
of heading 5902. Style 1119 is made from a woven nylon fabric
coated on both sides with polyurethane. However, Note 2, Chapter
59 provides in pertinent part that the heading applies to all
such fabrics other than:
(3) Products in which the textile fabric is either
completely embedded in plastics or entirely coated or
covered on both sides with such material, provided that such
coating or covering can be seen with the naked eye with no
account being taken of any resulting change of color
(chapter 39).
Since style 1119 has been coated on both sides, it cannot be
classified in heading 5903.
The Explanatory Note to heading 5903 provides in relevant
part that:
Products not meeting the requirements of [heading 5903]
usually fall in Chapter 39. However, textile fabric coated
or covered on both sides with plastics where the coating or
covering cannot be seen with the naked eye, or can be seen
only by reason of a resulting change in colour, usually
falls in Chapters 50 to 55, 58 or 60.
The coating applied to style 1119 is visible to the naked eye as
it can be seen when comparing the uncoated selvage with the rest
of the fabric. However,the coating has not caused the material
to change color, except to the extent that it has dulled the
black color of the fabric. Nevertheless, it has altered the
surface character of the fabric. By filling in the crevices in
the plain weave fabric, the coating has caused the appearance of
the weave seemingly to change from a checkerboard pattern to a
dot matrix. Consequently, it is classifiable in Chapter 39,
HTSUSA.
HOLDING:
The wide seal material is classifiable in subheading
4008.21.0000, HTSUSA, under the provision for plates, sheets,
strip, rods and profile shapes, of vulcanized rubber other than
hard rubber, of noncellular rubber, plates, sheets and strip, and
is dutiable at a rate of 3.4 percent ad valorem.
The style 1119 material is classifiable in subheading
3921.90.1500, HTSUSA, under the provision for other plates,
sheets, film, foil and strip, of plastics, other, combined with
textile materials and weighing not more than 1.492 kg/m, products
with textile components in which man-made fibers predominate by
weight over any other single textile fiber, other. The article
is dutiable at a rate of 8.5 percent ad valorem and 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 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