HQ 085245: Classification of a men's nylon coat made of certain 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 085245

                                 August 31, 1989


      CLA-2 CO:R:C:G  085245  CMR

      CATEGORY: Classification

      TARIFF NO.: 6210.20.1020

      Mr. Richard Evin
      Evin Industries Ltd.
      431 Lincoln Avenue
      Highland Park, New Jersey  08904

      RE: Classification of a men's nylon coat made of certain coated
          fabrics

      Dear Mr. Evin:

           This ruling is in response to your letter of July 27, 1989,
      requesting the classification of certain coated fabric samples.

      FACTS:

           The submitted fabric samples are being considered for use in the
      manufacture of a men's nylon coat which was the subject of HRL 084016
      of June 14, 1989.  The fabric samples are all of 100 percent Oxford
      nylon fabric.  Sample A is coated with a 1200 mm polyurethane plastic
      silver coating.  Sample B is coated with a 1500 mm polyurethane
      plastic silver coating.  Sample C is coated with a 1500 mm
      polyurethane plastic regular coating.  A sample of uncoated fabric
      has also been submitted for comparison purposes.

      ISSUE:

           Are the submitted fabric samples, A, B, and C, considered
      "impregnated, coated, covered or laminated with plastics" under the
      provisions of heading 5903, HTSUSA?

           What would be the classification of the men's nylon coat of HRL
      084016 if constructed of the submitted fabric samples?

      LAW AND ANALYSIS:

           Heading 5903, HTSUSA, provides for textile fabrics impregnated,
      coated, covered, or laminated with plastics (except tire cord which
      is provided for in Heading 5902).











                                       -2-


           Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

                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 (usually
                      chapters 50 to 55, 58 or 60); for the purpose of this
                      provision, no account should be taken of any
                      resulting change of color.

           It is our view that the wording of Note 2(a)(1) ("visible to 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, or covered."

           Therefore, following the strict wording of Note 2(a)(1), for a
      fabric to be considered "impregnated, coated, or covered" within that
      requirement, the plastics material added to the fabric must be
      visibly distinguishable from that fabric without the use of
      magnification.  Customs believes that this criterion is satisfied
      when the application of a plastics material clearly changes the
      surface character of the fabric.  In such an instance, the naked eye
      is seeing the plastics.

           Having examined the submitted fabric samples, we believe that
      the surface character of fabric samples B and C is sufficiently
      changed to meet the requirement of heading 5903 that the plastic be
      visible to the naked eye.  Fabric sample A, however, does not appear
      to meet the test of heading 5903.  We believe that what we are seeing
      in that sample is only the change in color which we are directed to
      disregard.

      HOLDING:

           If the men's nylon coat of HRL 084016 was made with the fabric
      of sample A as its outer shell, it would remain classifiable in
      subheading 6201.13.4030, HTSUSA, as ruled in HRL 084016.  The garment
      falls within textile category 634 and is dutiable at 29.5 percent ad
      valorem.

           If the coat was made with the fabric of samples B or C as its
      outer shell, it would be classifiable as a garment made up of fabric













                                       -3-


      of heading 5903 of the type described in subheadings 6201.11 to
      6201.19, of man-made fibers, other, subheading 6210.20.1020, HTSUSA,
      textile category 634, dutiable 7.6 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 importation of this merchandise to determine the current
      status of any import restraints or requirements.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division












































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins