HQ 084804: Classification of luggage exterior body 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 084804

                          June 27, 1989


CLA-2 CO:R:C:G  084804  HP

CATEGORY:  Classification

TARIFF NO.:  5407.10.00

Mr. Jack B. Waddick
Controller
Samsonite Corporation
Twin Plants
P.O. Box 1116
Nogales, Arizona 85628

RE:  Classification of luggage exterior body fabrics

Dear Mr. Waddick:

     This is in reply to your letter of May 17, 1989 to our New
York Office, concerning the tariff classification of luggage
exterior body fabrics, produced in Taiwan, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

     The merchandise at issue consists of two samples of
polyester fabric stated to be coated.  Style 2380-843-XXX ("843")
is composed of an 1800 denier polyester basket weave construction
measuring 59 inches wide.  It contains three applications of
polyurethane plastic with the weight ratio of polyester to
plastics being .477kg (90 percent) to .053kg (10 percent).  Style
2380-886-XXX ("883") is a 1200 denier polyester basket weave
measuring 59 inches wide.  It also contains three applications of
polyurethane with a weight ratio of polyester to polyurethane of
.65lb (81.2 percent) to .15lb (18.8 percent).

ISSUE:

     Is the instant merchandise considered to be coated with
plastics under HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of 
textile products 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, the instant
merchandise does not have a plastics application visible to the
naked eye.  Viewed from above, the plastic is visible only
through a change in color; not sufficient under the Note to be
considered coated with plastics.  Viewed from the side, it is
difficult, if not impossible, to distinguish the plastics from
the layer of fabric.  As the plastics must be visually
distinguishable from the fabric without a change in color, we
cannot classify the merchandise under heading 5903, HTSUSA.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classifiable under subheading 5407.10.00, HTSUSA, textile
category either 619 or 620, as woven fabrics of synthetic
filament yarn, including woven fabrics obtained from materials of
heading 5404, woven fabrics obtained from high tenacity yarn of
nylon or other polyamides or of polyesters.  The statistical
subdivision, the ninth and tenth digits of the classification,
and the textile category, depend upon the weight per square meter
of the polyester.  The applicable rate of duty is 17 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