CLA-2 CO:R:C:G 087941 CMR
Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
Suite 1569
One World Trade Center
New York, New York 10048
RE: Classification of certain fusible interlining fabrics from
Japan
Dear Mr. Pipitone:
This ruling is in response to your letter of August 13,
1990, on behalf of Nissho Iwai American Corp., requesting
classification of certain fusible interlining fabrics from Japan.
FACTS:
The fabrics at issue are made of 100 percent polyester spun
woven fabric that is sparsely coated with very small dots of
polyamide resin. Four samples of the same fabric, but each a
different color, were submitted. New York Customs ruled on the
black fabric sample. The grey, white and ecru fabric samples
have been submitted to this office for a ruling.
ISSUE:
Are the subject fabric samples visible coated and therefore
classifiable in heading 5903, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
-2-
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902. Note 2, Chapter 59, provides in
pertinent part:
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 (usually
chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting
change of color
It is our view that the wording of Note 2(a)(1), "visible to
the naked eye", is a clear expression by the drafters of the
Harmonized System that a significant, if not substantial, amount
of material must be added to a fabric for it to be considered
"impregnated, coated or covered."
Therefore, following the strict wording of Note 2(a)(1), for
a fabric to be considered impregnated, coated or covered within
the meaning of the Note, the plastics material added to the
fabric must be visibly distinguishable from the fabric without
the use of magnification. Customs believes this criterion is
satisfied when the application of a plastics material clearly
changes the surface character of the fabric. In such an
instance, the naked eye is seeing the plastics. However, Customs
has ruled that magnification may be used, as an aid, to verify
that a substance which appears to be a plastic is indeed a
plastic.
Having examined the submitted fabric swatches, we believe
that any plastics application present on the fabrics is not
visible to the naked eye. There is no distinguishable change in
the surface character of the fabrics and no clearly
distinguishable substance on the fabrics. The fabrics fail to
meet the visibility requirement to be considered coated for
tariff purposes.
HOLDING:
The white fabric sample is classified in subheading
5512.11.00, HTSUSA, as a woven fabric of synthetic staple fibers,
containing 85 percent or more by weight of synthetic staple
-3-
fibers: containing 85 percent or more by weight of polyester
staple fibers, unbleached or bleached. The gray and ecru fabrics
are classified in subheading 5512.19.00, HTSUSA, as woven
fabrics of synthetic staple fibers, containing 85 percent or more
by weight of synthetic staple fibers: containing 85 percent or
more by weight of polyester staple fibers, other. The fabrics
are subject to a rate of duty of 17 percent ad valorem.
We are unable to provide you with the ninth and tenth digits
(the statistical annotation) of the classification because of
insufficient information. In order to issue a classification
ruling which will provide the statistical annotations, we must
know the weight, construction, yarn count and weave of the
fabrics at issue. Additionally, samples which measure 12 inches
by 12 inches should be provided so that adequate examination of
the fabrics may take place.
Sincerely,
John Durant, Director
Commercial Rulings Division