HQ 084688: Classification of certain laminated fabric

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 084688                          

                         August 17, 1989


CLA-2 CO:R:C:G  084688  HP

CATEGORY:  Classification

TARIFF NO.:  5903.20.3000

Mr. Charles Merendino
Mersant International Ltd.
158-12 Rockaway Blvd.
Jamaica, NY 11434

RE:  Classification of certain laminated fabric

Dear Mr. Merendino:

     This is in reply to your letter of April 19, 1989,
concerning the tariff classification of Wale fabric, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  It is assumed that the merchandise is being imported
from a country eligible for General Column 1 rates.

FACTS:

     The merchandise at issue is a sample of fabric named "Wale." 
It is a three-ply fabric composed of 70 percent wool, 25 percent
polyester, and 5 percent other fibers.  You state that the
wool/polyester ply is kist bonded to a pre-existing sheet of
plastics (polyurethane foam), with an under layer of nylon knit
tricot.

ISSUE:

     Whether the fabric is laminated with plastics for
classification purposes under the HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than tire cord fabrics.  The General Rules of Interpretation
(GRI's) to the HTSUSA govern the classification of goods in the
tariff schedule.  Goods which cannot be classified in accordance
with GRI 1 are to be classified in accordance with subsequent
GRI's, taken in order.

     GRI 1 states, in pertinent part:

          ... classification shall be determined according to the
          terms of the headings and any relative section or
          chapter notes ....

     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.

     Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, it is our
opinion that the subject merchandise meets the requirements for
classification in Heading 5903, HTSUSA.

     The upper layer of the merchandise is composed of a
wool/polyester blend, while the bottom layer is of nylon tricot. 
GRI 3 states, in pertinent part:

          When by application of Rule 2(b) [goods of more than
          one material or substance] or for any other reason,
          goods are, prima facie, classifiable under two or more
          headings, classification shall be effected as follows:

                         *    *    *

          (b)  Mixtures, composite goods consisting of different
               materials or made up of different components, and
               goods put up in sets for retail sale, which cannot
               be classified by reference to 3(a) [which requires
               that goods be classified, if possible, under the
               more specific of the competing provisions], shall
               be classified as if they consisted of the material
               or component which gives them their essential
               character, insofar as this criterion is
               applicable.

In this instance, the essential character is clearly imparted by
the wool/polyester blend fabric.

     The upper layer of the merchandise, previously determined as
imparting the essential character of the article, is composed of
a blend of materials.  Subheading Note 2 to Section XI, HTSUSA,
provides:

          (A)  Products of chapters 56 to 63 containing two or
          more textile materials are to be regarded as consisting
          wholly of that textile material which would be selected
          under note 2 to this section for the classification of
          a product of chapters 50 to 55 consisting of the same
          textile materials.

          (B)  For the application of this rule:

               (a)  Where appropriate, only the part which
               determines the classification under general
               interpretative rule 3 shall be taken into account.

          Note 2(A) to Section XI, HTSUSA, provides:

            Goods classifiable in chapters 50 to 55 or in heading
          5809 or 5902 and of a mixture of two or more textile
          materials are to be classified as if consisting wholly
          of that one textile material which predominates by
          weight over each other single textile material.

     Ergo, classification of the merchandise is determined by the
fiber which predominates by weight in the fabric which imparts
the article's essential character.

HOLDING:

     The merchandise at issue is classifiable under subheading
5903.20.3000, as textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading 5902, with
polyurethane, other.  The applicable rate of duty is 5.3 percent
ad valorem.

     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