CLA-2 CO:R:C:G 083452 HP
Ms. Mary Ann Ost
Import Administrator
H.Z. Bernstein Co., Inc.
One World Trade Center
Suite 1973
New York, NY 10048
RE: Classification of rubberized fabrics
Dear Ms. Ost:
This is in reply to your letter of December 12, 1988,
concerning the tariff classifica
tion of rubberized fabrics, produced in Italy, under the
Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Please reference you
client S. Goldberg & Co.,
Inc.
FACTS:
The merchandise at issue consists of two swatches of fabric
with a rubberized back
coating. The first swatch, style "Boca," has a fabric composed
of wholly spun fibers, of
70 percent acrylic, 30 percent polyester, and a rubberized back
coating. The fabric
weighs 7 ounces per linear yard; 285 grams per square meter. The
warp consists of 30
yarns per inch, the filling at 25 yarns per inch, with an average
yarn number of 8750.
The warp and filling equals NM 8700/1, and the width equals 150
centimeters (59
inches). The fabric is a plaid weave of different color yarns,
not to be used in the
manufacture of neckties.
The second swatch, style "Sicilia Dis Pigalle," has a plain
weave, two harness fabric,
composed of 80 percent reprocessed cotton, 20 percent polyester,
chief value cotton, and
a rubberized back coating. Colored fabric is used, with the yarn
dyed black. The warp
is 10:5, with the filling at 8. The warp and filling yarn size
is NM/1/10,000, 34 x 30
carded yarns. The fabric weighs 8/9 ounces per square yard; 420/
430 grams per square
meter, rubberized. The width of the fabric equals 58/59 inches (
150 centimeters). The
yarns are carded and the fabric is napped.
ISSUE:
Whether the instant fabric is considered "rubberized" under
the HTSUSA?
LAW AND ANALYSIS:
Heading 5906, HTSUSA, provides for rubberized textile
fabrics, other than those of
tire cord. The General Rules of Interpretation (GRI's) to the
HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
... classification shall be determined according to the
terms of the headings and
any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
Note 4 to Chapter 59, HTSUSA, provides, in pertinent part:
For the purposes of heading 5906, the expression "
rubberized textile fabrics"
means:
(a) Textile fabrics impregnated, coated, covered or
laminated with rubber:
(i) Weighing not more than 1,500 g/m2; or
(ii) Weighing more than 1,500 g/m2 and containing
more than 50 percent
by weight of textile material;
* * *
(d) Plates, sheets or strip, of cellular rubber,
combined with textile fabric,
where the textile fabric is more than mere
reinforcement....
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the
tariff at the international level. The Explanatory Notes to
heading 5906 direct us to
the Explanatory Notes for heading 4008 (plates and sheets of
rubber) for a definition of
when the textile fabric is present merely for reinforcing
purposes.
The Explanatory Notes to heading 4008, HTSUSA, provide:
[With respect to fabric where the textile is
present merely for reinforcing
purposes], unfigured, unbleached, bleached or
uniformly dyed textile
fabrics, when applied to only one face of these
plates, sheets or strip,
are regarded as serving merely for reinforcing
purposes. Figured, printed
or more elaborately worked textiles and special
products, such as pile
fabrics, tulle and lace, are regarded as having a
function beyond that of
mere reinforcement.
It is our opinion that the textile fabric clearly serves a
purpose supplemental to
"mere reinforcement." Both samples are composed of different
color yarns, with
distinctive patterns suitable for use in apparel, upholstery, etc
. Therefore, the instant
merchandise is classifiable as rubberized textile fabric.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows: style
"Boca" under subheading 5906.99.2500, HTSUSA, textile category
229, as rubberized
textile fabrics, other than those of heading 5902, other, other,
of man-made fibers,
other. The applicable rate of duty is 8.5 percent ad valorem.
Style "Sicilia Dis Pigalle" under subheading 5906.99.1000,
HTSUSA, as rubberized
textile fabrics, other than those of heading 5902, other, other,
of cotton. The ap
plicable rate of duty is 5.3 percent ad valorem.
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 importing the merchandise to
determine the current
applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division