HQ 084966: Tariff Status of Certain Coated Fabric and Articles Made From That 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 084966

                       SEPTEMBER 20, 1989


CLA-2 CO:R:C:G  084966  PR

CATEGORY:  Classification

TARIFF NO.:  3926.90.9050; 3921.90.1500

Mr. Ralph Natale
American Shipping Company
P.O. Box 1486
Englewood Cliffs, N.J. 07632

RE:  Tariff Status of Certain Coated Fabric and Articles
     Made From That Fabric

Dear Mr. Natale:

     This ruling is in response to your undated letter addressed
to our New York office.

FACTS:

     The submitted sample is a swatch of woven fabric of clear
plastic textile strips, that has been coated or covered with
transparent compact plastics material on both surfaces.  This
material will be imported in sheet form and "in sheet form with
hems grommets and reinforced edges."  Based on the description of
the merchandise to be imported, and the appearance of the sample,
we assume that the material is not over 70 percent by weight of
plastics and weighs less than 1.492 kilograms per square meter
and that tarpaulins or similar articles will be imported.  The
country of origin of the merchandise was not stated.

ISSUE:

     The issue presented is whether the transparent coating is
visible to the naked eye.  If it is, the merchandise is
considered to be made from a plastics material and is
classifiable in Chapter 39, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  If not, the merchandise is
textile and classifiable in Chapter 63, HTSUSA.

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered, or laminated with plastics.  Note
2 to Chapter 59, HTSUSA, states that Heading 5903 applies to:

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

                    *         *         *

          (3) Products in which the textile fabric is either
          completely embedded in plastics or entirely coated or
          covered on both sides with such material, provided that
          such coating or covering can be seen with the naked eye
          with no account being taken of any resulting change of
          color (chapter 39);

                    *         *         *

     The determination of whether a plastics coating, covering,
or lamination can be seen with the naked eye, is, of necessity, a
subjective one and depends on the specific merchandise involved.
While a change in color cannot be considered in determining if a
plastics layer can be seen, obviously, it is easier to see
plastics if color has been added.  Transparent plastics coatings
and coverings, such as are present on the instant sample, give
rise to difficult problems because they are more difficult to see
and usually require a greater amount of plastics in order to be
seen with the naked eye than do colored coatings or coverings.

     In this instance, we have closely examined the submitted
swatch under good light and conclude that the transparent
plastics on both sides of the sample can be seen.  Accordingly,
Chapter 59 Note 2(a)(3), HTSUSA, is applicable and material, as
represented by that swatch, is classifiable as plastics for
purposes of the HTSUSA.

HOLDING:

     The subject merchandise, when imported in material lengths,
is classifiable under the provision for other noncellular plastic
sheets or film, combined with textile materials and weighing not
over 1.492 kilograms per square meter, not over 70 percent by
weight of plastics, in Subheading 3921.90.1500, HTSUSA.  The
applicable textile category is 229.  Since we do not know the
country of origin, we cannot determine the duty rate.

     Without samples of the products to be made from the instant
plastic coated textile material, we are unable to determine with
certainty the tariff status of that merchandise.  However, it
appears likely that tarpaulins and similar articles made of the
sample material would be classifiable under the provision for
other articles of plastics, in Subheading 3926.90.9050, HTSUSA.



     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.

     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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division