CO:R:C:T 953937 SK
Arturo E. Dominguez
ADCO International Trade Services
1015 Juarez, ste.110
Laredo, TX 78040
RE: Classification of coated fabric; Legal Note 2(a)(1)(3) to
Chapter 59; heading 3921.90.1500, HTSUSA; coating visible if
separable from underlying fabric.
Dear Mr. Dominguez:
This is in response to your letter of April 6, 1993, on behalf
of AG Covers, requesting a binding classification ruling for woven
coated fabric. A sample was submitted to this office for
examination.
FACTS:
The subject material is used to manufacture tarpaulins. It
is a woven fabric of polyethylene textile strip laminated on both
sides with a chalk-white pigmented film of polyethylene plastic.
Samples of the subject material were submitted to the Customs
laboratory. The white pigmented plastic coating was found to be
1.5 mil thick (approximately 38 microns) on one side and 1.7 mil
thick (approximately 43 microns) on the other side. The fabric
has a yarn count of 14 x 15 and is made with 1,594.0 denier yarns
(strips of 5404.90). The fabric weighs 247.2 grams per square
meter and has a total thickness of 18.3 mil. The strips have an
apparent width of approximately 1.5 mm, which appears consistent
throughout the fabric. These strips have been multifolded from a
clear film some 5mm or wider. The film itself has striations on
the surface and folding such a film unto itself rapidly reduces
the transparent quality and the folded strip becomes less
transparent and more translucent, but never opaque.
- 2 -
ISSUE:
Whether the coating on the subject fabric is visible to the
naked eye so as to warrant classification as a coated fabric of
heading 3921, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's), taken
in order. GRI 1 provides that classification shall be in accordance
with the terms of the headings and any relevant section or chapter
notes. Where goods cannot be classified solely on the basis of GRI
1, and if the headings and legal notes do not otherwise require,
the remaining GRI's may be applied in the order of their
appearance.
Chapter 59 of the Tariff Schedule provides for impregnated,
coated, covered or laminated textile fabrics. Chapter Note 2(a)(3)
to this section excludes products in which the textile fabric is
coated or covered on both sides with plastic; such products are
classifiable within Chapter 39 provided that such coating or
covering can be seen with the naked eye with no account being taken
of any resulting change of colour.
Heading 3921, HTSUSA, covers other plates, sheets, film, foil
and strip, of plastics. As noted supra, Chapter 39 applies only
to those textile fabrics that are coated on both sides with
plastics and where the plastic coating is discernable to the naked
eye. If, upon unaided visual examination, there is the suggestion
of the presence of plastic coating, it is then within Customs'
discretion to examine the fabric under magnification. See HRL
082644 of March 2, 1990.
The sole criterion upon which Customs is to determine whether
fabric is coated for purposes of classification under heading 3921,
HTSUSA, is based on visibility: fabric is coated and is
classifiable in Chapter 39 if the plastic coating is visible to the
naked eye. This standard does not allow the examiner to take the
"effects" of plastic into account. Plastic coating will often
result in a change of color, or increase a fabric's stiffness;
these are factors which, while indicative of the presence of
plastic, may not be taken into account in determining whether the
plastic itself is visible to the naked eye.
In the instant analysis, it is apparent upon examination of
the subject fabric that it is visibly coated on both sides with
plastic. The chalk-white translucent plastic laminate is easily
separated, by hand, from the underlying woven polyethylene strip,
and visibility is based on this factor. As the fabric is coated
on both sides, and such coating is visible to the naked eye, it is
this office's opinion that the fabric is properly classifiable
within heading 3921, HTSUSA.
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HOLDING:
The fabric at issue is classifiable under subheading
3921.90.1500, HTSUSA, which provides for "other plates, sheets,
film, foil and strip, of plastics: other: combined with textile
materials and weighing not more than 1.492 kilograms per square
meter: products with textile components in which man-made fibers
predominate by weight over any other single textile fiber: other...
," dutiable at a rate of 8.5 percent ad valorem. The textile quota
category is 229.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at
your local Customs office.
Due to the 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.
All future requests for binding classification rulings
concerning plastic coated fabrics should be accompanied by samples
of the subject fabric in both its coated and uncoated states.
Sincerely,
John Durant, Director
Commercial Rulings Division