CLA-2 CO:R:C:T 088721 CRS
Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Fabrics coated with plastics, where coating is not visible
to the naked eye, are not coated for tariff purposes.
Dear Ms. Williams:
This is in reply to your letter dated October 18, 1990, on
behalf of Victor Woolen Mills, concerning the classification of
fabrics under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were provided. Your questions as to
the applicability of subheadings 9801.00.10, 9802.00.50 and
9802.00.80, HTSUSA, were addressed by Headquarters Ruling Letter
555766 dated April 2, 1991.
FACTS:
The merchandise at issue consists of U.S. fabric shipped to
Canada. In Canada the fabrics are coated with plastics. The
coated fabrics are identified as quality S-400 and quality 1047.
The former is a jacquard woven fabric composed of 60 percent
filament polypropylene and 40 percent filament polyester. It
contains 71 single yarns per centimeter in the warp and 13 single
yarns per centimeter in the filling. The fabric is constructed
with 70 denier yarns in the warp and 700 denier yarns in the
filling. The fabric weighs 156 g/m uncoated and will be imported
in 54/56 inch widths. The warp yarns are greige while the
filling yarns have been dyed beige. Quality S-400 will be
imported uncoated, coated on one side with an acrylic plastic, or
coated on both sides with a polyvinyl acrylic plastic.
Quality 1047 is a jacquard woven fabric made from 70 percent
staple polypropylene and 30 percent textured filament polyester.
It contains 71 single threads per centimeter in the warp and 22
single threads per centimeter in the filling. The fabric weighs
185 g/m uncoated and will be imported in 54/56 inch widths. The
warp and filling yarns have been dyed different colors. Quality
1047 will be imported uncoated, or coated on one side with an
acrylic plastic or on both sides with a polyvinyl acrylic.
If coated on one side the fabrics will be used as upholstery
fabrics. When coated on both sides with polyvinyl acrylic, both
quality S-400 and quality 1047 will be cut into 3 inch strips for
the production of vertical blinds.
ISSUE:
The issue presented is whether the coatings applied to the
fabrics in question are visible to the naked eye such that the
fabrics are classifiable in heading 5903, HTSUSA.
If cut into 3 strips, whether the fabrics are classifiable
as narrow woven fabrics of heading 5806, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. However, the scope
of this heading is limited by Note 2, Chapter 59, HTSUSA, which
requires that any impregnation, coating, covering or lamination
be visible to the naked eye in order for a fabric to be deemed
coated for tariff purposes.
In this case neither the acrylic nor the polyvinyl acrylic
coating is visible to the naked eye. Consequently, the fabrics
at issue, whether coated on one or both sides, are not coated for
tariff purposes pursuant to Note 2, supra. As a result, they are
classifiable according to their constituent material.
Quality S-400 is a jacquard woven fabric made of 60 percent
filament polypropylene and 40 percent filament polyester, and
weighs 156 g/m. Polypropylene and polyester are synthetic fabric
as defined by Note 1, Chapter 54, HTSUSA. Accordingly, quality
S-400 is classifiable under the provision for woven fabrics of
synthetic filament yarn of heading 5407, HTSUSA, specifically in
subheading 5407.73.2060, HTSUSA.
Quality 1047 is a jacquard woven fabric composed of 70
percent polypropylene staple fibers and 30 percent textured
filament polyester, and weighs 185 g/m. Accordingly, quality
1047 is classifiable under the provision for other woven fabrics
of synthetic staple fibers of heading 5515, specifically in
subheading 5515.91.0090, HTSUSA.
When the fabrics are coated on both sides you advise that
they will be cut into 3 strips for use in the production of
vertical blinds. Heading 5806, HTSUSA, provides for, inter alia,
narrow woven fabrics. In order to be classified in this heading,
Note 5, Chapter 58, HTSUSA, fabrics must have selvedges. Those
fabrics without selvedges, either real or false, on each edge,
are excluded from heading 5806, and are classifiable as ordinary
woven fabrics. Harmonized Commodity Description and Coding
System, Explanatory Notes, EN 58.06, 803-804. See Headquarters
Ruling Letter 088188 dated December 20, 1990. Since the instant
fabrics do not have selvedges they are not classifiable in
heading 5806 but as woven fabrics according to their
construction.
The instant fabrics are wholly obtained and produced in
Canada and the United States. As such they are eligible for
tariff treatment as "goods originating in the territory of
Canada" pursuant to General Note 3(c)(vii), HTSUSA. In addition,
heading 9905.00.30, HTSUSA, provides that upholstery fabrics,
classifiable in certain specified subheadings, and certified by
the importer as intended for use as outer covering in the
manufacture of upholstered furniture, are dutiable at 40 percent
of the column 1 general rate of duty.
HOLDING:
Quality S-400 is classifiable in subheading 5407.73.2060,
HTSUSA, under the provision for woven fabrics of synthetic
filament yarn...; other woven fabrics, containing 85 percent or
more by weight of synthetic filaments; of yarns of different
colors; other; other weighing more than 170 g/m. If used in the
manufacture of upholstered furniture and certified as required by
subheading 9905.00.30, it is dutiable at 40 percent of the column
1 general rate of duty. In the alternative it is dutiable at the
rate of 11.9 percent ad valorem applicable to goods originating
in the territory of Canada.
Quality 1047 is classifiable in subheading 5515.91.0090,
HTSUSA, under the provision for other woven fabrics of synthetic
staple fibers; other woven fabrics; mixed mainly or solely with
man-made filaments; other. If used in the manufacture of
upholstered furniture and certified as required by subheading
9905.00.30, it is dutiable at 40 percent of the column 1 general
rate of duty. In the alternative it is dutiable at the rate of
11.9 percent ad valorem applicable to goods originating in the
territory of Canada.
Sincerely,
John Durant, Director
Commercial Rulings Division