HQ 085095: Tariff Status of Certain 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 085095

                        OCTOBER 10, 1989



CLA-2 CO:R:C:G  085095 PR;  NY 842240

CATEGORY:  Classification

TARIFF NO.:  5903; 5407.42.0060

Mr. Matthew Morris
International Division
Brookwood Companies, Inc.
10 East 39th Street
New York, New York 10016

RE:  Tariff Status of Certain Fabric

Dear Mr. Morris:

     This ruling is in response to your letter of June 6, 1989,
addressed to our New York office, concerning the tariff status of
fabric produced in Taiwan, which will be used in the manufacture
of nylon bags and soft sided luggage.

FACTS:

     The merchandise is described as 420 denier nylon plain weave
pack cloth; made of filament yarn; roll dyed; with 60 X 38 yarns
per centimeter; weighing 175.77 grams per square meter; in widths
of 152.4 cm; and with a one ply visible coating.

     The sample is a plain woven blue man-made fiber fabric with
an opaque milky white material (assumed to be plastics) applied
to one surface.  The plastics material cannot be seen with the
naked eye except for the change in color that it produces.

ISSUE:

     The issue presented is whether there is sufficient plastics
on the sample to cause that fabric to be classifiable as an
"impregnated, coated, or covered" fabric under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered, or laminated with plastics, other
than tire cord fabrics.  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:

          (1) Fabrics in which the impregnation, coating or
          covering cannot be seen with the naked eye * * * for
          the purpose of this provision, no account should be
          taken of any resulting change of color;

                    *         *         *

HOLDING:

     In view of the above, the plastics application on the
submitted sample can be seen with the naked eye only by reason of
a change in the color of the fabric's surface.   Therefore, the
fabric is not impregnated, coated, covered, or laminated within
the purview of Chapter 59 Note 2(a)(1), and is classifiable under
the provision for dyed fabrics of synthetic filament yarn,
containing 85 percent or more by weight of nylon filaments and
weighing more than 170 grams per square meter, in Subheading
5407.42.0060, HTSUSA, with duty, as a product of Taiwan, at the
1989 rate 17 percent ad valorem.  The designated textile and
apparel category for that subheading is 620.

     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.

     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