CLA-2 CO:R:C:T 089545 CRS
Ms. Jennie Feng
President
Fabtex, Inc.
14516 S. Garfield Avenue
Paramount, CA 90723
RE: Fabrics coated with plastics, where coating is not visible
to the naked eye, are not coated for tariff purposes.
Dear Ms. Feng:
This is in reply to your letter dated April 30, 1991, to our
New York office, concerning the classification of certain nylon
fabrics under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were provided. The classification
of three of these fabrics was addressed in New York Ruling Letter
(NYRL) 862932. The classification of the remaining two fabrics
follows below.
FACTS:
The merchandise in question consists of two styles of woven
nylon fabric. Style 159-70RC is a plain woven fabric composed of
100 percent filament nylon yarns. There are 110 single yarns per
inch in the warp and 90 single yarns in the filling. The fabric
is constructed using 70 denier yarns in the both the warp and the
filling. It weighs 87.57 g/m, has been dyed a single uniform
color and has been coated with a clear polyurethane plastic which
comprises 22 percent of the total fabric weight.
Style 70TWC is a plain woven fabric composed of 100 percent
filament nylon yarns. It is identical to style 159-70RC except
that it weighs 84.78 g/m, of which 16.96 g/m, or 20 percent,
represents the weight of the clear polyurethane coating.
ISSUE:
The issue presented is whether the polyurethane coatings are
visible to the naked eye such that the fabrics are considered to
be coated for tariff purposes.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for, inter alia, textile
fabrics coated with plastics. However, in order for a textile
fabric to be considered coated with plastics for tariff purposes,
the coating must be visible to the naked eye. Note 2, Chapter
59, HTSUSA. In this case, there is no visible indication, e.g.,
a blurred or obscured weave pattern, that the fabrics are coated.
Thus in Customs' opinion the fabrics are not coated for tariff
purposes.
Woven fabrics of synthetic filament yarn are provided for in
heading 5407, HTSUSA. The two fabrics at issue are woven from
nylon filament yarn, a synthetic yarn as defined by Note 1(a),
Chapter 54, HTSUSA. Accordingly, the instant fabrics are
classifiable in heading 5407.
HOLDING:
The fabrics in question are classifiable in subheading
5407.42.0030, HTSUSA, under the provision for woven fabrics of
synthetic filament yarn...; other woven fabrics, containing 85
percent or more by weight of filaments of nylon or other
polyamides. The fabrics are dutiable at the rate of 17 percent
ad valorem and are subject to textile quota category 620.
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.
Sincerely,
John Durant, Director