HQ 086550: Classification of Hot/Cold Sensitive 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 086550

                          March 6, 1990

CLA-2 CO:R:C:G  086550 CB

CATEGORY:  Classification

TARIFF NO.:  5903.20.2500

Mr. Matthew Chang
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, New York  10017

RE:  Classification of Hot/Cold Sensitive Fabric

Dear Mr. Chang:

     This letter is in response to your letter of January 12,
1990, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for
certain hot/cold sensitive fabric from Japan.

FACTS:

     Two samples, both designated as SA1423, were submitted.
According to the information you have provided, the fabrics are
of woven nylon man-made fibers coated on one surface with
polyurethane.  The stated weights, by percentage, are nylon 58%
and polyurethane 42%.  The construction of the fabric is given as
100% continuous filament yarn, not textured and not high
tenacity, plain woven, piece dyed, containing more than 472 turns
per meter in the yarn of either warp or filling.  The yarns are
both 70 denier with a count of 48 x 34 per centimeter.  The total
weight is 120 grams per m2.  You have stated that this material
will be used to make ski garments.  You have also stated that the
polyurethane coating substance contains microcapsules dyestuff
which effects a change in color under certain conditions.  The
dark blue fabric coating reacts to heat (turns pink) while the
light blue fabric reacts to cold (turns a redish purple).

ISSUE:

     Whether the subject fabrics are classifiable as coated
fabric under Chapter 59, HTSUSA?

                               -2-


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.

     Chapter 59, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics.  More
specifically, fabrics that are impregnated, coated, covered or
laminated with plastics are classifiable in heading 5903.
Chapter 59, Note 2, provides in part that heading 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)....


It is clear that the visibility requirement must be met before a
textile fabric can be classified in heading 5903, HTSUSA.  It is
Customs position that with respect to the subject fabrics, on
examining the material in a well lighted room, the plastic
coating is visible to the naked eye.  Therefore, the subject
fabrics are classifiable in subheading 5903, HTSUSA, which
provides for coated textile fabrics.

HOLDING:

     The subject fabrics, designated as SA1423, are classifiable
in subheading 5903.20.2500, HTSUSA, which provides for textile
fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902, with polyurethane, of man-made
fibers, other, other.  The rate of duty is 8.5% ad valorem and
the textile category is 229.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                               -3-



     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.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division