HQ 083535: Classification of coated fabrics

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 083535

                               December 27, 1989

CLA-2 CO:R:C:G  083535  HP

CATEGORY:  Classification

TARIFF NO.:  5903.20.2500; 5903.90.2500

Ms. Patti Zupan
Production Scheduler
Helly-Hansen (US) Inc.
17275 N.E. 67 Court
Redmond, WA 98052

RE:  Classification of coated fabrics

Dear Ms. Zupan

     This is in reply to your letter of September 23, 1988,
concerning the tariff
classification of coated fabrics, produced in the USA, Norway,
Taiwan, and Japan,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
In the interests of uniformity, we will furnish a binding ruling
on those fabrics
made in the United States, in the event those fabrics are ever
imported from
another country.

FACTS:

     The merchandise at issue consists of six swatches of fabric
coated with
plastics.

Fabric 1,"Helly-Tech Classic," is polyurethane ("PU") coated nylon, made in the
USA, and colored periwinkle.
Fabric 2,"Helly-Tech Ultra," is PU coated nylon, made in the USA, colored teal.
Fabric 3,"Sunglow Crinkle," is acrylic coated nylon, made in the USA, colored
plum.
Fabric 4,"Lightning," is PU coated nylon, made in Norway, colored royal.
Fabric 5,"IZ," is acrylic coated nylon, made in Taiwan, colored red.
Fabric 6,"Toray," is acrylic coated nylon, Made in Japan, colored aqua.

     We assume, for purposes of this ruling, that none of the fabrics are
over 70
percent by weight of plastics.

ISSUE:

     Whether the fabrics are considered coated with plastics under the
HTSUSA?
LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of textile fabrics
impregnated, coated, covered or laminated with plastics, other than tire
cord
covered by Heading 5902. Note 2 of Chapter 59, HTSUSA, provides, in
pertinent
part:

Heading No. 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with
plastics, ... other than:

(1) 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 colour; * * *

     The wording of Note 2(a)(1) ("cannot be seen with the naked eye") is a
 clear
expression by the drafters of the Harmonized System that a significant, if
not
substantial, amount of material must be added to a fabric for it to be
considered
"impregnated, coated, covered or laminated.  The plastics material added to
 the
fabric must be visibly distinguishable from that fabric without the use of
magnification.  Any change in the "feel" of the material is not taken into
account.
In essence, the plastics coating must alter the visual characteristic of
the fabric
in order for the fabric to be considered coated with plastics.

     Applying the statutory test to the submitted samples, using normally
corrected vision in a well lighted room, it is our opinion that swatch
numbers 1, 2,
4, and 6 have a plastics application visible to the naked eye.  The
plastics
application on swatch numbers 3 and 5, if at all visible, is apparent only
through
a change in color, particularly within the interstices.

HOLDING:

     As a result of the foregoing, the instant merchandise is classified as
 follows:
fabric numbers 1, 2, and 4, under subheading 5903.20.2500, HTSUSA, textile
category
229, as textile fabrics impregnated, coated, covered or laminated with
plastics, other
than those of heading 5902, with polyurethane, of man-made fibers, other,
other.
The applicable rate of duty is 8.5 percent ad valorem.

     Fabric number 6, under subheading 5903.90.2500, HTSUSA, textile
category
229, as textile fabrics impregnated, coated, covered or laminated with
plastics, other
than those of heading 5902, other, of man-made fibers, other, other.  The
applicable
rate of duty is 8.5 percent ad valorem.

     Fabric numbers 3 and 5, either heading 5407, HTSUSA, if the fabrics
are
composed of man-made filaments, or within Chapter 55, HTSUSA, if the
fabrics are
composed of man-made staple fibers, depending upon construction and fiber
content.
     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
issuance of the U.S. Customs Service, which is updated weekly and is
available 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 importing the merchandise
 to
determine the current applicability of any import restraints or
requirements.


                                            Sincerely,


                                       John Durant, Director
                                    Commercial Rulings Division