RR:TC:TE 958702 SK
Rafael Quiroz, Jr.
International Customs Services
7100 San Bernardo, Ste. 307
P.O. Box 3259
Laredo, TX 78044
RE: Revocation of NYRL 891702 (11/19/93); classification of
coated fabric; Note 2(a)(1) to Chapter 59; heading 5903, HTSUSA;
coating rendered visible to the naked eye if manually separable
from underlying fabric.
Dear Mr. Quiroz:
On November 19, 1993, the New York port issued you New York
Ruling Letter (NYRL) 891702 in which Customs classified three
different weights of coated fabric under subheading 5407.20.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Upon reconsideration, this office deems that
classification to be in error. Our analysis follows.
FACTS:
The merchandise at issue in NYRL 891702 consists of three
different weights of woven fabric made of polypropylene material
laminated on one side with a thin, clear film of polypropylene
plastic. The specifications of the subject materials are as
follows:
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1. FABRIC CONSTRUCTION
100% Polypropylene Material
3.0 oz. 10.2 x 10.2 threads/inch
6.5 oz. 12.0 x 11.2 threads/inch
8.5 oz. 13.0 x 13.0 threads/inch
2. WEIGHTS OF COATING/LAMINATING SUBSTANCES
3.0 oz. coating = 21 grams/square meter
fabric = 91 grams/square
meter
6.5 oz. coating = 21 grams/square meter
fabric = 250 grams/square meter
8.5 oz. coating = 21 grams/square meter
fabric = 277 grams/square meter
3. WEIGHTS OF COATED FABRIC PER SQUARE METER
3.0 oz. = 112 grams/square
meter
6.5 oz. = 271 grams/square
meter
8.5 oz. = 298 grams/square
meter
This office is in possession of samples of all three fabric
weights in both their coated and uncoated states. The strips of
all materials, both coated and uncoated, are
of a high saturation white hue with shiny surface. The strips
are somewhat translucent and have been crimped or folded from
wider widths giving them a certain degree of thickness.
ISSUE:
Whether the coating on the subject fabrics is visible to the
naked eye so as to warrant classification under heading 5903,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
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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.
Heading 5903, HTSUSA, provides for "[T]extile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902." Chapter Note 2(a)(1) to Chapter 59
states that heading 5903 precludes:
"[F]abrics 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."
The sole criterion upon which Customs is to determine
whether fabric is coated for purposes of classification under
heading 5903, HTSUSA, is based on visibility: coated fabric is
classifiable in this heading if the coating is visible to the
naked eye. This standard does not allow the examiner to take the
"effects" of coating into account. 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 a coating, may
not be taken into account in determining whether the plastic
itself is visible to the naked eye.
In the instant analysis, examination of the subject fabrics
yields the finding that they are visibly coated with plastic.
The translucent plastic laminate is manually separable from the
underlying woven polypropylene strip on all three of the subject
fabrics. It is on this basis that Customs deems the subject
fabrics visibly coated.
HOLDING:
NYRL 891702 is revoked.
The three fabric weights are classifiable under subheading
5903.90.2500, HTSUSA, which provides for "[T]extile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902: other: of man-
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made fibers: other: other," dutiable at a rate of 8.4 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 a 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 a 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 their coated and uncoated
states.
In accordance with section 625(c)(1), Tariff Act of 1930 (19
U.S.C. 1625(c)(1)), as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057),
this ruling will become effective 60 days from its publication in
the Customs Bulletin. Publication of rulings or decisions
pursuant to section 625 does not constitute a change of practice
or position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division