HQ 083542: Classification of 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 083542


                                    September 22, 1989

CLA-2 CO:R:C:G  083542  HP

CATEGORY:  Classification

TARIFF NO.:  5903.90.2500

Ms. Janis T. Self
The Shade & Rain Umbrella Co.
P.O. Box 430
Montgomery, TX 77356

RE:  Classification of coated fabrics

Dear Ms. Self:

     This is in reply to your letter postmarked November 30, 1988
, concerning the tariff
classification of coated fabric, produced in Japan, under the
Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).

FACTS:

     The merchandise at issue consists of a woven substrate
fabric of nylon construction,
coated on one surface with a metallized plastics film.  The
coating is comprised of
aluminum powder or flakes mixed into a plastics emulsion.  You
state that the coated
fabric weighs 90 g/m2, with the plastics coating accounting for
20 percent of the total
weight.  You further state that a urethane resin is applied to
the fabric, and that a
fluorine substance provides the water repellant qualities.

ISSUE:

     Whether the merchandise is considered coated with plastics
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, ...
          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
               colour; * * *

     The wording of Note 2(a)(1) ("cannot be seen with the naked
eye") is a clear expres
sion 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 has a plastics
application visible to the
naked eye.  The woven nature of the non-coated side is no longer
visible once the
fabric is coated, thereby altering the surface character of the
merchandise.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classifiable under subheading
5903.90.2500, HTSUSA, textile category 229, as textile fabrics,
impregnated, coated,
covered or laminated with plastics, other than those of heading
5902, other, of man-
made fibers, other, other.  The applicable rate of duty is 8.5
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 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 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
applicability of any import restraints or requirements.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division