HQ 950468: Plastic coating on fabric transforms warp and weft design toseries of raised dots, and is visible to the naked eye.

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 950468

                         January 2, 1992

CLA-2 CO:R:C:T  950468 HP

CATEGORY:  Classification

TARIFF NO.:   5903.20.2500

Mr. Marty Langtry
Castelazo & Associates
5420 West 104TH Street
Los Angeles, CA 90045

RE:  Plastic coating on fabric transforms warp and weft design to
series of raised dots, and is visible to the naked eye.

Dear Mr. Langtry:

     This is in reply to your letter of May 17, 1991.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
fabric, produced in Taiwan .

FACTS:

     The merchandise at issue consists of two fabric samples,
described by you as follows:

          Style 6875 is a 300 denier 2-ply woven nylon
          filament fabric with a thread count of 48 x
          36.  The fabric is coated with polyurethane
          on one of its sides.  The weight before
          coating is 8.03 ounces per yard.  After
          coating, the material weighs 9 ounces per
          yard squared.  The coating comprises 11% of
          the finished fabric's weight.  Style 6875 is
          not a fabric of the type specified on [sic.]
          note 9 to Section XI.

          Style 68420 WC is also woven nylon filament
          coated on one side with polyurethane.  The
          fabric is 420 denier with a thread count of
          60 x 38.  The coated weight is 6.12 ounces
          per yard squared.  Before coating the fabric
          weighs 5.22 ounces per yard squared.  15% of
          the weight is imparted by the plastic.  The
          fabric described in Note 9 to Section XI does
          not apply to style 68420 WC.

Customs Laboratory, after examining the submitted samples,
reported the following findings:

                            Style 6875           Style 68420 WC

 Ounces/yd squared             8.79                   5.73

  grams/m squared             298.0                  193.3
 % Composition by
      Weight:
      Fabric                  80.0%                  88.0%

        PU                    20.0%                  12.0%

ISSUE:

     Whether the fabric is  considered coated under the
      HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides  for classification
of  textile fabrics  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, it is our opinion that Style 68420 WC is
coated,  and Style 6875 is not coated.  With respect to
the former, the application of plastics has transformed
that  appearance of  the fabric  from a clear  warp and
weft  design to a series  of raised dots.   Style 6875,
however, has merely a shininess, with  no change in the
actual "visual characteristic" of the fabric apparent.


HOLDING:

     As  a  result  of   the  foregoing,  the   instant
merchandise is classified as follows:

Style 68420 WC

     ... under subheading 5903.20.2500, HTSUSA, textile
     category  229,  as  textile  fabrics  impregnated,
     coated, covered or laminated with  plastics, other
     than those of heading 5902, with  polyurethane, of
     man-made  fibers, other,  other.   The  applicable
     rate of duty is 8.5 percent ad valorem.

Style 6875

     ... under  heading 5407,  HTSUSA.  The  applicable
     subheading   would   depend   upon   whether   the
     merchandise is considered bleached  or unbleached,
     dyed, etc.  This  information should be brought to
     the attention of the  Customs official at the time
     of importation.

     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 negotiations 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
issuance of the U.S.  Customs Service, which is updated
weekly and is available 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   status  of  any   import  restraints  or
requirements.

     A copy of this ruling letter should be attached to
the entry documents filed  at the time this merchandise
is  imported.  If the documents have been filed without
a copy, this  ruling should be brought to the attention
of the Customs officer handling the transaction.

                                      Sincerely,



                                JOHN DURANT, DIRECTOR
                             COMMERCIAL RULINGS DIVISION