HQ 950473: Plastic coating on fabric is not 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 950473

                         January 2, 1992


CLA-2 CO:R:C:T  950473  HP

CATEGORY:  Classification

TARIFF NO.:  5407.42.0030; 5407.42.0060

Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Blvd.
Los Angeles, CA 90010-2597

RE:  Plastic coating on fabric is not visible to the naked eye.

Dear Mr. O'Hara:

     This is in reply to your letter of March 20, 1991, to our
New York Seaport office.  That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of potentially coated fabrics,
produced in Taiwan.

FACTS:

     The merchandise at issue consists of two samples each of two
styles of fabrics.  These fabrics were examined by our
laboratory, the particulars of which vary with your description. 
Accordingly, we are following the Customs Laboratory results:

          The samples are four woven nylon fabrics
          which have been coated, covered or laminated
          on one surface with a polyvinyl chloride type
          plastic material.

          The samples have the following compositions
          by weight:

68420A        68420B        68210A       68210B  
Woven        88.0%         89.0%         95.0%        97.0% 
Nylon 
Fabric 

PVC          12.0%         11.0%         5.0%         3.0% 
Plastic

The coated samples have the following weights: 
 
OZ/YD        6.3           6.3           3.0          3.0 
squared 
 
G/M          213.6         213.6         101.7        101.7 
squared

ISSUE:

     Whether the fabrics are 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, the instant
merchandise is not considered coated for tariff purposes under
the aforementioned legal note.  A mere shininess is all that is
apparent to the viewer; no change in the actual "visual
characteristic" of the fabric is apparent.  Classification in
heading 5903, HTSUSA, therefore, would be incorrect.

HOLDING:

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

Styles 68420 A & B

     ... under subheading 5407.42.0060, HTSUSA, textile category
     620, as woven fabrics of synthetic filament yarn, including
     woven fabrics obtained from materials of heading 5404, other
     woven fabrics containing 85 percent or more by weight of
     filaments of nylon or other polyamides, dyed, weighing more
     than 170 g/m2.  The applicable rate of duty is 17 percent ad
     valorem.

Styles 68210 A & B

     ... under subheading 5407.42.0030, HTSUSA, textile category
     620, as woven fabrics of synthetic filament yarn, including
     woven fabrics obtained from materials of heading 5404, other
     woven fabrics containing 85 percent or more by weight of
     filaments of nylon or other polyamides, dyed, weighing not
     more than 170 g/m2.  The applicable rate of duty is 17
     percent ad valorem.

     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