CLA-2 CO:R:C:G 086666 DRR x-ref 086139 JS
Mr. R. B. McKenny
C. S. Emery & Company
P.O. Box 307
Derby Lane Vermont, 05830
Re: Modification of HRL 086139 JS, dated January 16, 1990;
Classification of coated fabrics
Dear Mr. McKenny:
This is in further response to your letter of October 27,
1989, in which you requested, on behalf of Consoltex, Montreal,
a tariff classification ruling, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for two
samples of coated nylon fabric. Our response to your October
27, 1989, request, Headquarters Ruling Letter (HRL) 086139 JS,
dated January 16, 1990, classified the fabric in question under
subheading 6002.93.0080, HTSUSA. We have had occasion to
review that ruling and have determined that it is in error.
FACTS:
The merchandise at issue is represented by two sample
swatches of 100 percent denier nylon fabric, plain weave, with
a stitch count of 104 ends and 84 picks with a 59-60 inch
width. In your letter, you state that both fabrics are coated
with one ounce per square yard of fire retardant polyurethane
plastic which renders them waterproof. Both fabrics are also
treated with a fluorocarbon water repellent and an antistatic
finish. The total weight of the material is given as 2.8 +/-
0.15 ounce per square yard with the base fabric as 1.8 ounces
and the coating as one ounce per square yard.
ISSUE:
Whether the fabric in question is classifiable under
subheading 6002.93.0080, HTSUSA or subheading 5407.42.0030,
HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes. HRL 086139 classified the
samples in Heading 6002, HTSUSA, which provides for other
knitted or crocheted fabrics. The samples are more
appropriately provided for as woven fabrics under Heading 5407.
HOLDING:
The fabrics in question are classified under subheading
5407.42.0030, HTSUSA, with a duty rate of 17 percent ad
valorem, and subject to textile visa category 620.
This notice to you should be considered a modification of
HRL 086139 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to HRL 086139 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for the importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, HRL 086139 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this revocation, in that current
contracts for importation arriving at a port subsequent to the
release of HRL 086666 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of
the new ruling as may be dictated by the circumstances.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact the 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. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
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changes, 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
Commercial Rulings Division
Enclosure
drimmer library / 086666
1cc: A.D., N.Y. Seaport
DRimmer:za:02/28/90