HQ 084939: Classification of fabric coated with plastics

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 084939

                         August 24, 1989


CLA-2 CO:R:C:G  084939  HP

CATEGORY:  Classification

TARIFF NO.:  5407.42.0060; 5903.20.2500

Ms. Jennie Feng
President
Fabtex, Inc.
14516 S. Garfield Ave.
Paramount, CA 90723

RE:  Classification of fabric coated with plastics

Dear Ms. Feng:

     This is in reply to your letter of May 25, 1989, to our New
York office, concerning the tariff classification of nylon fabric
coated with polyurethane plastics, produced in Taiwan, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The merchandise at issue consists of two samples of 100
percent nylon fabric coated with a polyurethane plastics materi-
al.  Sample #4 weighs 231 g/m2, and sample #5 weighs 218.5 g/m2.
The fabrics have been dyed a single uniform color, and several
colors of each sample have been submitted.

ISSUE:

     Is the fabric considered coated with plastics under HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of
textile products impregnated, coated, covered or laminated  with
plastics, other than tire cord covered by Heading 5902.  The
General Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule.  GRI 1 states, in
pertinent part:

          ... classification shall be determined according to the
          terms of the headings and any relative section or
          chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.

     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 surface 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 sample #4 has a plastics coating visible to the
naked eye.  In sample #5, the plastics application is only
apparent through a change in color on the fabric itself, particu-
larly within the fabric's interstices.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as follows:  Sample #4 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.
Sample #5 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.

     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