CLA-2 CO:R:C:T 089568 CRS
District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174
RE: Further review of Protest No. 3001-91-100251; fabric not
coated for tariff purposes unless coating visible to the naked
eye.
Dear Mr. Holland:
This is in reply to your memorandum of May 8, 1991, in which
you forwarded Protest No. 3001-91-100251, filed by Gladish &
Associates on behalf of UGG International, Inc., concerning the
classification of fabric under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Samples were provided.
FACTS:
The merchandise in question consists of two textile fabrics.
The first is a "zebra print" woven fabric composed of 95 percent
polyamide and 5 percent acrylic plastic, by weight. The second
is a solid color woven fabric composed of 92 percent polyamide
and 8 percent polyurethane plastic, by weight.
The fabrics were liquidated under the provision for woven
fabrics of man-made fibers of heading 5407, HTSUSA. However,
protestant contends the instant fabrics should be classified as
coated fabrics of heading 5903, HTSUSA.
ISSUE:
The issue presented is whether the fabrics in question are
coated for tariff purposes.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for, inter alia, textile
fabrics coated with plastics. However, the scope of the heading
is restricted by Note 2, Chapter 59, HTSUSA, which provides that
coatings must be visible to the naked eye in order for fabrics to
be classified in heading 5903.
The coating on the zebra print fabric is indistinguishable
from the fabric itself and therefore is not visible to the naked
eye as required by Note 2. However, the coating applied to the
solid color material is visible in that it has obscured the weave
of the fabric. Accordingly, the latter fabric is classifiable
in heading 5903.
Heading 5407, HTSUSA, covers woven fabrics of synthetic
filament yarn. Since the zebra print fabric is not coated for
tariff purposes, it is classifiable according to its constituent
material. The fabric is made from a woven filament yarns of 100
percent polyamide, a synthetic textile material pursuant to Note
1, Chapter 54, HTSUSA. Consequently, the zebra print fabric is
classifiable in heading 5407, HTSUSA.
HOLDING:
The zebra print fabric is classifiable in subheading
5407.44.0030, 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; printed; weighing not more than 170 g/m. It is
dutiable at the rate of 17 percent ad valorem and is subject to
textile quota category 620.
The solid color fabric is classifiable in subheading
5903.20.2500, HTSUSA, under the provision for textile fabrics
impregnated, coated, covered or laminated with plastics...; with
polyurethane; of man-made fibers; other; other. The fabric is
dutiable at the rate of 8.5 percent ad valorem and is subject to
textile quota category 229.
You are instructed to deny the protest, except to the extent
reclassification of the merchandise as indicated above results in
a net duty reduction and partial allowance. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division