CLA-2 CO:R:C:G 083448 PR
Diane L. Weinberg, Esquire
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Classification of certain laminated fabric
Dear Ms. Weinberg:
This is in reply to your letter of January 4, 1988, on
behalf of Rose Coat and Suit Co., Inc., requesting a ruling on
the classification of certain laminated fabric. Our ruling on
the matter follows.
FACTS:
The submitted sample is a swatch of 3-ply material. It
consists of two outer fabric layers laminated to a center layer
of sheet plastics (polyurethane) foam material. The center layer
is stated to have a thickness of 0.06 millimeters. One surface
of the material is a heavily napped woven fabric, stated to be 70
percent wool and 30 percent nylon. The other surface is a
lightweight man-made fiber tricot knit fabric. The plastics
layer is visible when viewing a cross-section of the material.
The merchandise will be produced in Italy.
ISSUE:
The issue presented is whether the subject material is
classifiable in Heading 5903, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as a woven fabric laminated
with plastics?
LAW AND ANALYSIS:
Heading 5903, located in Chapter 59, HTSUSA, provides for
textile fabrics impregnated, coated, covered, or laminated with
plastics, other than tire cord fabrics. Note 2 to Chapter 59,
states, in pertinent part, that 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 material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye * * * for
the purpose of this provision, no account should be
taken of any resulting change of color;
* * *
(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);
* * *
(5) Plates, sheets or strip of cellular plastics, com-
bined with textile fabric, where the textile fabric is
present merely for reinforcing purposes (chapter 39).
The subject merchandise does not fall within any of the
exceptions of Note 2 and, therefore, meets the requirements for
classification in Heading 5903.
Since the merchandise is composed of two different fabrics,
classification of that merchandise is governed by General Rule of
Interpretation (GRI) 3(b), HTSUSA, which states that composite
goods consisting of different materials or components shall be
classified as if they consisted of the material or component
which gives them their essential character. In this instance,
the essential character is clearly imparted by the heavy napped
fabric.
Subheading Note 2 in Section XI provides:
(A) Products of chapters 56 to 63 containing two or more
textile materials are to be regarded as consisting wholly of
that textile material which would be selected under note 2
to this section for the classification of a product of
chapters 50 to 55 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines
the classification under general interpretative rule 3
shall be taken into account.
Note 2(A) in Section XI provides:
(A) Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly of
that one textile material which predominates by weight over
each other single textile material.
Pursuant to the above, the classification of the subject
merchandise is determined by the fiber which predominates by
weight in the fabric providing that material's essential
character.
HOLDING:
Material, as represented by the submitted sample and as
described above, is classifiable under the provision for other
textile fabrics laminated with polyurethane, in Subheading
5903.20.3000, with duty at the rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division