HQ 085008: Tariff Status of Certain Coated Fabric and Articles Made From That 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 085008

                       SEPTEMBER 13, 1989


CLA-2 CO:R:C:G  085008  PR

CATEGORY:  Classification

TARIFF NO.:  3926.90.9050; 3921.90.1500

Mr. Roscoe Gion
Accord Pacific Enterprises Ltd.
6029 Woodsworth Street
Burnaby, British Columbia, Canada V5G 1S9

RE:  Tariff Status of Certain Coated Fabric and Articles
     Made From That Fabric

Dear Gion:

     This ruling is in further response to your letter of May 23,
1989, addressed to our New York office.  That office has
responded with classification information on four of the five
samples submitted.  The fifth sample was referred to this office.

FACTS:

     The submitted sample is a swatch of woven fabric of
polyethylene textile strips, that has been coated or covered with
transparent compact plastics material on both surfaces.  This
material will be imported in 200 meter length rolls, 72 inches
wide, and will weigh 275 grams per linear meter.  Based on its
appearance, assume that the material is not over 70 percent by
weight of plastics.  In addition to the material, various
articles made from the material will be imported--tarpaulins,
pool covers, boat covers and lumber wraps.

     The merchandise will be imported from Canada, Thailand, and
China.  Without descriptions of the processing performed in
Canada, and samples of the materials entering Canada, we are
unable to determine whether any merchandise exported from Canada
is entitled to reduced rates of duty under the United States--
Canada Free Trade Agreement (FTA).

ISSUE:

     The issue presented is whether the transparent coating is
visible to the naked eye.  If it is, the merchandise is
considered to be made from a plastics material and is
classifiable in Chapter 39, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  If not, the merchandise is
textile and classifiable in Chapter 63, HTSUSA.

LAW AND ANALYSIS:

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

                    *         *         *

          (3) Products in which the textile fabric is either
          completely embedded in plastics or entirely coated or
          covered on both sides with such material, provided that
          such coating or covering can be seen with the naked eye
          with no account being taken of any resulting change of
          color (chapter 39);

                    *         *         *

     The determination of whether a plastics coating, covering,
or lamination can be seen with the naked eye, is, of necessity, a
subjective one and depends on the specific merchandise involved.
While a change in color cannot be considered in determining if a
plastics layer can be seen, obviously, it is easier to see
plastics if color has been added.  Transparent plastics coatings
and coverings, such as are present on the instant sample, give
rise to difficult problems because they are more difficult to see
and usually require a greater amount of plastics in order to be
seen with the naked eye than do colored coatings or coverings.

     In this instance, we have closely examined the submitted
swatch under good light and conclude that the transparent
plastics on both sides of the sample can be seen.  Accordingly,
Chapter 59 Note 2(a)(3), HTSUSA, is applicable and that material
is classifiable as plastics for purposes of the HTSUSA.

HOLDING:

     The subject merchandise, when imported in material lengths,
is classifiable under the provision for other noncellular plastic
sheets or film, combined with textile materials and weighing not
over 1.492 kilograms per square meter, not over 70 percent by
weight of plastics, in Subheading 3921.90.1500, HTSUSA.  If a
product of Canada for the purposes of the FTA, the applicable
1989 rate of duty is 7.6 percent ad valorem and the merchandise
is not currently subject to any quota, visa, or export license
restraints.  As a product of Thailand or China, or if a product
of Canada and not entitled to a reduction in the rate of duty
under the FTA, the applicable 1989 duty rate is 8.5 percent ad
valorem, the textile category is 229, and this  merchandise may
be subject to quota, visa, or export license restraints.

     Without samples of the products to be made from the instant
plastic coated textile material, we are unable to determine with
certainty the tariff status of that merchandise.  However, it
appears likely that tarpaulins, pool covers, boat covers, and
lumber wraps made of that material would be classifiable under
the provision for other articles of plastics, in Subheading
3926.90.9050, HTSUSA.  The applicable 1989 rate of duty for
products of Canada, under the FTA, is 4.7 percent ad valorem. If
the merchandise is a product of Canada and not entitled to FTA
treatment, or if a product of Thailand or China, the 1989 rate of
duty is 5.3 percent ad valorem.  This merchandise is not
currently subject to quota, visa, or export license restraints.

     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.

     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.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division