HQ 082814: Vinyl Sheeting

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 082814

                     January 30, 1990


CLA-2 CO:R:C:G  082814  JS

CATEGORY:  Classification

TARIFF NO.: 6002.93.0080

Mr. William J. Gearns
Product Sales Associates, Inc.
170 Cherry Valley Avenue
West Hemstead, New York 11552

RE:  Vinyl Sheeting

Dear Mr. Gearns:

     Your letter of September 8, 1988, to our New York Office,
has been referred to this office for a ruling on the tariff
classification of "coated" knit fabric from Japan, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  Samples of the fabric were submitted with your letter.

FACTS:

     The samples provided are swatches of a vinyl sheeting made
from 89 to 94 percent PVC film and 6 to 11 percent nylon.  The
fabric is manufactured by slitting rolls of PVC film to 3mm
widths.  The slit PVC film is reinforced with nylon or polyester
multifilament yarn by overlapping the yarn with the PVC film.

     The reinforced film strips are knitted into a fabric on a
circular (weft) knitting machine.  The knitted film is then
welded at the stitches by using a heated roll press.  The fabrics
will be used mostly for upholstery.  We presume that they will be
imported in the piece.

ISSUE:

     Whether the coated and uncoated vinyl sheets at issue are
properly classifiable as articles of textile within Chapter 59,
HTSUSA, or as other knitted fabric within Chapter 60, HTSUSA.

LAW AND ANALYSIS:

     The General Rules of Interpretation for the Harmonized
System (GRI's) govern classification under the Harmonized Tariff




Schedule.  According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and to any
relevant chapter or section notes.  Inasmuch as the articles in
question are either coated or uncoated, at least two headings may
apply to the vinyl sheets at issue in this case.  The relevant
headings include:

     (a)  5903, textile fabrics impregnated, coated, covered
     or laminated with plastics, other than those of heading
     5902

     (b)  6002, other knitted or crocheted fabrics

     The section and chapter notes relevant to the above headings
provide further guidance in determining the proper classification
of the items at issue.  Note 2 of Chapter 59, 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. 5903 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 color;***

     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.  In essence, the plastics
coating must alter the visual characteristic of the fabric
itself; a mere change in the luster of the material is an effect
of the coating, and does not constitute a clear visual change as
expressed by the drafters.

     Applying the statutory test to the submitted samples, using
normally corrected vision in a well lit room, we note that the
instant merchandise has a dull matte finish on the surface
caused by the acrylic; this uniform change, however, is not in




and of itself distinguishable as "coated".  It is only in
comparison to the uncoated sample provided beside it, that a
difference can be seen between the two.  The visual
characteristics of the fabric itself have not been altered: the
weave and knit of the two samples appear identical.  The vinyl
sheeting, therefore, is not considered coated with plastics.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6002.93.0080, HTSUSA, textile
category 222, as other knitted or crocheted fabrics, other, of
man-made fibers, other.  The applicable rate of duty is 14
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