HQ 085237
October 19, 1989
CLA-2 CO:R:C:G 085237 HP
CATEGORY: Classification
TARIFF NO.: 5407.42.00; 5903.20.2500
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Boulevard
Suite 5320
Los Angeles, CA 90017
RE: Classification of fabric coated with plastics
Dear Mr. Powell
This is in reply to your letter of June 22, 1989, concerning
the tariff classification of fabric coated with plastics,
produced in South Korea, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Your reference LA 89-7169-
5(1)I.
FACTS:
The merchandise at issue consists of three sample pieces of
fabric. All are plain woven textiles of 420 denier 100 percent
grouped nylon filament yarns with a 60 by 40 count, to be
imported in 60 inch widths. We assume that the nylon yarn has a
tenacity, expressed in cN/tex (centinewtons per tex), not greater
than 60. Number 1, colored a bright lime-yellow and labeled
"COATING: PIGMENT," is coated on one side with a clear
polyurethane with a coating weight of 3/4 oz/yd2. Numbers 2 and
3, colored purple and labeled "COATING: PIGMENT P/U," are coated
with a pigment polyurethane with coating weights of one oz/yd2,
and 1.5 oz/yd2, respectively.
ISSUE:
Whether the fabrics are considered to be coated with
plastics under the HTSUSA?
LAW AND ANALYSIS:
Heading 5903, 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. 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; * * *
[Emphasis added.]
2
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 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, only sample No.
3 has a coating visible to the naked eye. The 3/4 oz/yd2
polyurethane coating is visible on sample No. 1 only through a
change in color. The one oz/yd2 coating on sample No. 2 does
further obscure the filaments, but it is our opinion that this is
through a change in color caused by first pigmenting the
polyurethane; the coloring of the plastic has influenced the
visual aspects of the fabric. The 1.5 oz/yd2 coating on sample
No. 3 obscures the filaments to the point that the individual
filaments are less readily apparent, causing the coated surface
character of the fabric to be markedly different from its non-
coated surface.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows: sample Numbers 1 and 2 under subheading
5407.42.00, 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. The statistical annotation (the ninth and
tenth digits of the subheading, shall depend upon the weight of
the fabric in g/m2. The applicable rate of duty is 17 percent ad
valorem. Sample Number 3 is classified 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.
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
3
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