CLA-2 CO:R:C:T 089060 CRS
Stephen M. Zelman, Esq.
Attorney At Law
271 Madison Avenue
New York, NY 10016
RE: Fusible interlining fabrics, coated with plastics, where
plastics are visible in the form of dots or crystalline solids,
are classifiable in heading 5903. PCR 847896 revoked.
Dear Mr. Zelman:
This is in reply to your letter of April 2, 1991, on behalf
of Samuel Haber's Sons, a division of QST Industries, concerning
the preclassification of certain fusible interlining materials
imported from France.
FACTS:
The merchandise at issue consists of six styles of fusible
interlining fabrics as follows: style F2748, 100 percent nylon,
white; style F7633, 100 percent polyester, white; style F608, 76
percent rayon, 24 percent nylon, natural; style F718, 80 percent
rayon, 20 percent polyester, natural; style F1403, 70 percent
rayon, 30 percent nylon, white, beige or red; style F2613, 100
percent polyester, white. All have been coated with a polyamide
resin that is capable of providing a bond to other fabrics or
material on the application of heat and pressure.
The fabrics were the subject of preclassification ruling
(PCR) 847896 dated January 31, 1990. The fabrics were deemed
not coated for tariff purposes.
ISSUE:
Whether the polyamide resin applied to the fabrics at issue
is visible to the naked eye such that the fabrics are coated for
tariff purposes.
LAW AND ANALYSIS:
Textile fabrics impregnated, coated, covered or laminated
with plastics are provided for in heading 5903, HTSUSA. The
scope of this heading is limited, however, by Note 2, Chapter 59,
HTSUSA, which requires that fabric coatings be visible to the
naked eye in order for fabrics to be considered coated for tariff
purposes. The polyamide resin coating applied to the instant
fabrics is visible to the naked eye in the form of crystalline
particles or dots. The six styles of fusible interlining fabric
are therefore classifiable in heading 5903, HTSUSA.
HOLDING:
The six fabrics at issue are classifiable in subheading
5903.90.2500, HTSUSA, under the provision for textile fabrics
impregnated, coated, covered or laminated with plastics...other;
other; of man-made fibers; other; other. They are dutiable at
the rate of 8.5 percent ad valorem and are subject to textile
quota category 229.
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.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking PCR
847896 to reflect the above classification effective with the
date of this letter. However, if, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within thirty days of the date of this letter.
This notice to you should be considered a revocation of PCR
847896 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to PCR 847896 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, PCR
847896 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division