CLA-2 CO:R:C:T 088769 CC
Mr. Matthew Chang
Assistant Vice President
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, NY 10017
RE: Classification of jacquard woven fabric coated with
polyurethane; classifiable in Heading 5903
Dear Mr. Chang:
This letter is in response to your inquiry of January 18,
1991, requesting the tariff classification of jacquard woven
fabric. Four samples were submitted for examination.
FACTS:
All of the submitted samples are identical in construction
and composition and vary only as to the color combinations used
in their production. The fabrics are composed of 57 percent
filament nylon, 38 percent filament polyester, and 5 percent
polyurethane plastic coating that has been applied to one side of
the fabrics. They contain 87 single yarns per centimeter in the
warp and 29 single yarns per centimeter in the filling. This
merchandise is constructed using 70 denier textured yarns in the
warp and 150 denier textured yarns in the filling. Both the warp
and filling yarns have a twist of less than 472 turns per meter.
The fabrics, which weigh 196 g/m, will be imported in 48 inch
widths. Although you indicate that the goods have been piece
dyed, they appear to have undergone a cross dyeing process that
results in a fabric composed of yarns of different colors.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
5407 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Heading 5903, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.
Note 2 to Chapter 59 states that Heading 5903 applies to the
following:
(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.
We have ruled under the HTSUSA that for a coating to be
visible, it must create a change in the surface character of the
fabric. We have carefully examined the submitted samples and do
see a change in the surface area in the form of a partial
obscuring of the weave pattern attributable to the coating.
Therefore this merchandise is coated with plastic for
classification purposes and is classifiable in Heading 5903.
HOLDING:
The submitted merchandise is classified under subheading
5903.20.2500, HTSUSA, which provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of Heading 5902, with polyurethane, of man-made
fibers, other, other. The rate of duty is 8.5 percent ad
valorem, and the textile category is 229.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your 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
changes, to obtain the most current information available, 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