CLA-2 CO:R:C:T 950468 HP
Mr. Marty Langtry
Castelazo & Associates
5420 West 104TH Street
Los Angeles, CA 90045
RE: Plastic coating on fabric transforms warp and weft design to
series of raised dots, and is visible to the naked eye.
Dear Mr. Langtry:
This is in reply to your letter of May 17, 1991. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
fabric, produced in Taiwan .
FACTS:
The merchandise at issue consists of two fabric samples,
described by you as follows:
Style 6875 is a 300 denier 2-ply woven nylon
filament fabric with a thread count of 48 x
36. The fabric is coated with polyurethane
on one of its sides. The weight before
coating is 8.03 ounces per yard. After
coating, the material weighs 9 ounces per
yard squared. The coating comprises 11% of
the finished fabric's weight. Style 6875 is
not a fabric of the type specified on [sic.]
note 9 to Section XI.
Style 68420 WC is also woven nylon filament
coated on one side with polyurethane. The
fabric is 420 denier with a thread count of
60 x 38. The coated weight is 6.12 ounces
per yard squared. Before coating the fabric
weighs 5.22 ounces per yard squared. 15% of
the weight is imparted by the plastic. The
fabric described in Note 9 to Section XI does
not apply to style 68420 WC.
Customs Laboratory, after examining the submitted samples,
reported the following findings:
Style 6875 Style 68420 WC
Ounces/yd squared 8.79 5.73
grams/m squared 298.0 193.3
% Composition by
Weight:
Fabric 80.0% 88.0%
PU 20.0% 12.0%
ISSUE:
Whether the fabric is considered coated under the
HTSUSA?
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for classification
of textile fabrics impregnated, coated, covered or
laminated with plastics, other than tire cord covered
by Heading 5902. Note 2 of Chapter 59, HTSUSA,
provides, in pertinent part:
Heading No. 59.03 applies to:
(a) Textile fabrics,
impregnated, coated, covered or
laminated with plastics, ... 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 colour; * * *
The wording of Note 2(a)(1) (`cannot be seen with
the naked eye') is a clear expression by the drafters
of the Harmonized System that a significant, if not
substantial, amount of material must be added to a
fabric for it to be considered impregnated, coated,
covered or laminated. The plastics material added to
the fabric must be visibly distinguishable from that
fabric without the use of magnification. Any change in
the `feel' of the material is not taken into account.
In essence, the plastics coating must alter the visual
characteristic of the fabric in order for the fabric to
be considered coated with plastics.
Applying the statutory test to the submitted
samples, using normally corrected vision in a well
lighted room, it is our opinion that Style 68420 WC is
coated, and Style 6875 is not coated. With respect to
the former, the application of plastics has transformed
that appearance of the fabric from a clear warp and
weft design to a series of raised dots. Style 6875,
however, has merely a shininess, with no change in the
actual "visual characteristic" of the fabric apparent.
HOLDING:
As a result of the foregoing, the instant
merchandise is classified as follows:
Style 68420 WC
... under subheading 5903.20.2500, HTSUSA, textile
category 229, as textile fabrics impregnated,
coated, covered or laminated with plastics, other
than those of heading 5902, with polyurethane, of
man-made fibers, other, other. The applicable
rate of duty is 8.5 percent ad valorem.
Style 6875
... under heading 5407, HTSUSA. The applicable
subheading would depend upon whether the
merchandise is considered bleached or unbleached,
dyed, etc. This information should be brought to
the attention of the Customs official at the time
of importation.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated
weekly and is available 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 importing the merchandise to determine
the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to
the entry documents filed at the time this merchandise
is imported. If the documents have been filed without
a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION