CLA-2 CO:R:C:T 089967 CRS
Ms. Melanie S. Barlow
Roffe, Inc.
808 Howell Street
Seattle, WA 98101
RE: Coated fabric; visible to the naked eye; Note 2, Chapter 59.
Dear Ms. Barlow:
This is in reply to your letter dated July 18, 1991, to our
New York office, in which you requested a tariff classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample of the merchandise was submitted
for examination and is described below.
FACTS:
The merchandise in question consists of a 100 percent woven
nylon microfiber fabric, style Faido #2535091-00. The fabric has
been coated with an acrylic microcoating that weighs five grams
per square meter. The coating contains minute silver flakes
which we presume are composed of a metalized plastic. The
fabric is manufactured in Switzerland and will be imported in
rolls.
ISSUE:
The issue presented is whether the fabric in question is
visibly coated with plastics such that it is considered coated
for tariff purposes.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for, inter alia, textile
fabrics coated with plastics. Note 2, Chapter 59, HTSUSA, states
that heading 5903 does not apply to fabrics in which the coating
cannot be seen with the naked eye. In this instance, the silver
flakes which form part of the microcoating are visible to the
naked eye. Accordingly, the instant fabric is classifiable in
heading 5903.
HOLDING:
The fabric in question, style #2533091-00 is classifiable in
subheading 5903.90.2500, HTSUSA, under the provision for textile
fabrics, impregnated, coated, covered or laminated with plastics,
other than those of heading 5902; other; of man-made fibers;
other; other. It is dutiable at the rate of 8.5 percent ad
valorem and is subject to textile 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.
Sincerely,
John Durant, Director
Commercial Rulings Division