HQ 083868: Classification of laminated fabrics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 083868

                                  June 15, 1989



      CLA-2 CO:R:C:G  083868  CMR 837234

      CATEGORY: Classification

      TARIFF NO.: 6002.93.0080

      Mr. Suresh Sachdev
      Diwanchand Co. (N.Y.) Ltd.
      253 W. 35th Street
      New York, New York  10001

      RE: Classification of laminated fabrics under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA)

      Dear Mr. Sachdev:

           This ruling is in response to your letter of February 15, 1989,
      requesting the classification of polyester foil print fabrics.

      FACTS:

           Four swatches of fabric were submitted for review.  They are 100
      percent polyester foil prints, item number 044K.  The substrate
      fabrics are 100 percent polyester knit, plain dyed.  The foil prints
      are polyester plastic films.  The metallic film is applied to the
      fabrics by a lamination process.

      ISSUE:

           Are the submitted fabrics classifiable as laminated fabrics in
      heading 5903, HTSUSA, which provides for textile fabrics impregnated,
      coated, covered or laminated with plastics, other than those of
      heading 5902, HTSUSA?

      LAW AND ANALYSIS:

           Textile fabrics, impregnated, coated, covered or laminated with
      plastics, are generally classified in Chapter 59 of the HTSUSA.
      However, Note 2(a) provides:














                                       -2-


           Heading No. 59.03 applies to:

           (a) Textile fabrics, impregnated, coated, covered or laminated
           with plastics, whatever the weight per square metre and whatever
           the nature of the plastic material (compact or cellular), other
           than:

                                     *  *  *

           (4) Fabrics partially coated or partially covered with plastics
           and bearing designs resulting from these treatments (usually
           Chapters 50 to 55, 58 or 60)

           The fabrics at issue are only partially coated or covered with
      plastics.  Additionally, decorative designs are intentionally created
      by the lamination of the foil prints onto the knit polyester fabrics.
      By application of Note 2(a)(4), the fabrics at issue are not classi-
      fiable in heading 5903.

           As indicated in Note 2(a)(4), fabrics described in the Note as
      excluded from heading 5903 are usually classified in Chapters 50 to
      55, 58 or 60.  Since the fabrics involved are knit polyester, the
      appropriate chapter for classification is Chapter 60 which provides
      for knitted or crocheted fabrics.

           Note 1(c), Chapter 60, excludes knitted or crocheted fabrics,
      impregnated, coated, covered or laminated, of Chapter 59.  However,
      as pointed out above, these fabrics are excluded from the most
      appropriate heading in Chapter 59 by application of Note 2(a)(4) and
      are therefore not considered fabrics of Chapter 59.

           The fabrics are classifiable in Chapter 60 under heading 6002
      which provides for other knitted or crocheted fabrics.

      HOLDING:

           The fabrics at issue are classifiable in the provision for other
      knitted or crocheted fabrics, other, of man-made fibers, other, sub-
      heading 6002.93.0080, HTSUSA, textile category 222, dutiable at 14
      percent ad valorem.





















                                       -3-


           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
                                      Commercial Rulings Division
















































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins