CLA-2 CO:R:C:T 954068 CAB
Ms. Leanna Lopez
KIU Kintetsu Intermodal (U.S.A) Inc.
711 Glasgow Avenue
Inglewood, CA 90301
RE: Modification of Headquarters Ruling Letter 086337, dated
April 19, 1990; Heading 5911; Heading 5407
Dear Ms. Lopez:
This letter is in reference to Headquarters Ruling Letter
(HRL) 086337, dated April 19, 1991, issued to you from this
office, regarding various EMI/ESD shielded fabric produced in
Japan. After further review, Customs has modified its position
on the classification of Sample C which was one of the shielded
fabrics at issue in HRL 086337. Accordingly, this ruling
modifies HRL 086337 with regards to Sample C.
FACTS:
In HRL 086337, Customs stated that Sample C was made of
Sheer Shield (TM) fabric. Sheer Shield was described as a woven
mesh of uniform and extremely fine polyester monofilaments that
was plated with copper and then coated with an acrylic resin.
The purpose of the acrylic resin was to reduce glare. Customs
concluded that Sample C was classifiable in subheading
5407.60.2025, HTSUSA, which is the provision for woven fabrics of
synthetic filament yarn, including woven fabrics obtained from
materials of heading 5404.
ISSUE:
Whether Sample C is properly classifiable under Heading
5407, HTSUSA or Heading 5911, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
Heading 5911, HTSUSA, is the provision for textile products
and articles, for technical uses, specified in note 7 to this
chapter.
Note 7 to Chapter 59, states, in pertinent part:
(a) Textile products in the piece, cut to length or simply
cut to rectangular (including square) shape (other than
those having the character of the products of heading
5908 to 5910), the following only:
(i) Textile fabrics, felt and felt-lined woven
fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for
other technical purposes;
* * *
(v) Textile fabric reinforced with metal, of a kind
used for technical purposes
Note 7(a)(v) to Chapter 59 expressly provides for textile
fabrics that are reinforced with metal, of a kind used for
technical purposes. Although Sample C is electroplated with
metallic copper, the metal component is not present to strengthen
or support the fabric. As the metallic copper is not intended to
support the textile fabric, Sample C is not classifiable under
Heading 5911, HTSUSA, pursuant to Note 7(a)(v) to Chapter 59.
In your initial submission, you proposed that Sample C be
classified under Heading 5911, HTSUSA, based on Note 7(a)(1) to
Chapter 59. To substantiate your classification claim, you
submitted written documentation which stated that the principal
function of Sample C was to provide glare protection and shield
the computer user from electromagnetic radiation.
As stated above, Note 7(a)(1) to Chapter 59 specifically
provides for textile fabrics, felt and felt-lined woven fabrics,
coated, covered or laminated with rubber, leather or other
material, of a kind used for card clothing, and similar fabrics
of a kind used for other technical purposes. Sample C is
constructed of a textile fabric and is coated with a black
acrylic resin. However, to be properly classifiable under
Heading 5911, HTSUSA, based on Note 7(a)(1) to Chapter, Sample C
must also fit into a class or kind of merchandise used for
technical purposes.
Fabric very similar in composition to the instant material
was used in the construction of a video display screen at issue
in HRL 083200, dated September 19, 1989, and HRL 085425, dated
December 13, 1989. In both cases, the primary function of the
screens therein issue was to shield the computer user from the
potentially harmful effects of glare, static electricity, and
electromagnetic transmissions emitted from the computer terminal.
Customs classified both of the subject computer shields under
Heading 5911, HTSUSA, as articles used for technical purposes.
Since the primary and intended purpose of the computer screen was
to protect the user from the negative impact of glare, static
electricity, and electromagnetic transmissions given off from a
computer, Customs is of the opinion that such a function is
technical in nature, and that the goods therein fit into a class
or kind of merchandise used for technical purposes. It is
necessary for Customs to emphasize this fact since the prior two
rulings omitted to stress that the primary and intended aim of
the computer screens at issue was a technical function. When
examining the instant fabric in accordance with the rationale
behind HRL 083200 and HRL 085425, and noting that the primary and
intended purpose for the subject fabric is identical to the
computer screens at issue in the cited rulings, it is clear that
the fabric also fits into a class or kind of merchandise used for
technical purposes. Thus, the instant fabric is also
classifiable under Heading 5911, HTSUSA.
HRL 086337 erroneously stipulated that in order for Sample C
to be classifiable under Heading 5911, HTSUSA, it had to be
coated in accordance with Note 5 to Chapter 59, HTSUSA. Note 5
to Chapter 59, provides, in relevant part:
Heading 5907 does not apply to:
(a) 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 color...
To properly comply with Note 7(a)(1) to Chapter 59, the
instant material must be coated, however,the material does not
have to be coated pursuant to Note 5 to Chapter 59. Note 5 to
Chapter 59 specifically applies to goods that are potentially
classifiable under Heading 5907, and not goods classifiable under
Heading 5911, HTSUSA. As long as the goods are coated, as is the
case with Sample C, there is no requirement in the nomenclature
pertaining to Heading 5911, HTSUSA, that mandates that the
coating on the goods be seen with the naked eye of the viewer.
Heading 5407, HTSUSA, provides for woven fabrics of
synthetic filament yarn, including woven fabrics obtained from
materials of heading 5404. As the instant material is properly
classifiable under Heading 5911, HTSUSA, there is no need to
discuss its classification under Heading 5407, HTSUSA.
HOLDING:
Based on the foregoing, the merchandise in question is
classifiable under subheading 5911.10.2000, HTSUSA, which is the
provision for textile fabrics, coated, covered or laminated with
rubber, leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for other technical
purposes. The applicable rate of duty is 7.5 percent ad valorem.
This notice to you should be considered a modification of
HRL 086337 under 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division