CLA-2 CO:R:C:T 950472 CRS
Arthur M.J. Chen
Akko Canada, Ltd.
21 Penn Drive
Unit 1
Weston, Ontario
Canada M9L 2A6
RE: Coated fabrics; plastics; visible to the naked eye; Note 2,
Chapter 59.
Dear Mr. Chen:
This is in reply to your letter dated May 9, 1991, to our
New York office, in which you requested a tariff classification
ruling under the Harmonized Tariff Schedule of the United States
Annotates (HTSUSA). Samples of the merchandise in question were
provided and are described below.
FACTS:
The merchandise at issue consists of two 100 percent woven
nylon fabrics that have been coated on one side with polyurethane
plastics. The specifications furnished by you indicate that the
first sample A, a nylon oxford (210DX210D/64X54), weighs 4.5
ounces per square yard, of which 1.1 ounces, or 24.6 percent,
represents the weight of the coating. The second, sample B, a
nylon packcloth, (420DX420D/60X38), weighs 6.2 ounces per square
yard of which 1.3 ounces, or 21.0 percent, represents the weight
of the plastic coating.
ISSUE:
The issue presented is whether the fabrics in question are
visibly coated with plastics pursuant to Note 2, Chapter 59.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics coated
with plastics. However, pursuant to Note 2, Chapter 59, HTSUSA,
heading 5903 applies to all plastic coated fabrics, except those
where the coating cannot be seen with the naked eye. The fabrics
at issue have been coated with a polyurethane plastics material
that has blurred the surface of the fabrics. Accordingly, the
coatings are visible to the naked eye and the fabrics are
classifiable in heading 5903.
HOLDING:
The fabrics in question are classifiable in subheading
5903.20.2500, HTSUSA, under the provision for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902; with polyurethane; of man-made
fibers; other; other. They are dutiable at the rate of 8.5
percent ad valorem and are 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