HQ 950471: Classification of nylon fabric coated with polyurethane

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 950471

                         JANUARY 9, 1991

CLA-2 CO:R:C:T 950471 jlj

CATEGORY: Classification

TARIFF NO.: 5407.42.0030

Ms. Susan King
James J. Boyle & Co.
Customhouse Broker & Freight Forwarder
315 S.W. 5th Avenue, #520
Portland, Oregon 97204

RE: Classification of nylon fabric coated with polyurethane

Dear Ms. King:

     In your letter of June 17, 1991, you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for a nylon fabric coated with
polyurethane made in Japan. You submitted a navy colored sample
of the fabric along with your request and other color samples
later, upon the request of our New York office.

FACTS:

     The sample initially submitted consists of a 100 percent
nylon plain woven continous filament fabric (70 D by 70 D, 116 by
93) with one surface which you state is coated with an L-7
polyurethane waterproof microporous substance.

     You further state that the weight of the fabric is 68 grams
per square meter, the weight of the coating is 7 grams per square
meter, and the total weight of the coated fabric is 75 grams per
square meter.  Using these figures, it appears that the plastic
coating accounts for 9.3 percent by weight of the total weight of
the coated fabric.  (We note that the Customs laboratory found
the weights to be slightly higher than the figures which were
provided.)

     The material used in the navy colored fabric submitted
initially and in the other colors submitted later is a fine,
tightly woven construction varying only with regard to shade and
color saturation from one side to the other.  This "change of
color" is caused by the milky pigmentation of the polyurethane
plastic.  The plastic coating is not readily apparent to the
naked eye.  Only with magnification (10 times) and manipulation
of the fabric might an observer "see" what might be called a
partial filling in some of the intestices in the weave.

ISSUE:

     Are the fabrics in question coated such that they are
classifiable in Heading 5903, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.

     Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics.  Note 2 (a) (1),
Chapter 59, defines the scope of Heading 5903 as extending to all
coated fabrics, whatever the weight per square meter and nature
of the plastic material, other than those fabrics in which the
impregnation, coating or covering cannot be seen with the naked
eye.  Accordingly, Customs must first examine coated fabrics with
the naked eye alone.  Only when such examination suggests the
presence of coating is it then within Customs' discretion to
examine the fabric under magnification.  See Customs
Headquarters Ruling Letter (HRL) 082644 of March 2, 1990 and HRL
087668 of January 9, 1991.

     Inasmuch as the pigmentation of the instant polyurethane
only causes a change of color, we do not believe that the subject
merchandise is coated for tariff purposes other than by a change
of color.

HOLDING:

     Based on the facts and the law set forth above, it is our
position that the fabrics at issue here are classified under the
provision for woven fabrics of synthetic filament yarn, ...
containing 85 percent or more by weight of filaments of nylon or
other polyamides: dyed: weighing not more than 170 grams per
square meter, in subheading 5407.42.0030, HTSUSA.  The duty rate
is 17 percent ad valorem.  Textile category number 620 applies to
merchandise classified in this subheading.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status 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.  Inasmuch
as 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