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HQ 083542


September 22, 1989

CLA-2 CO:R:C:G 083542 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Ms. Janis T. Self
The Shade & Rain Umbrella Co.
P.O. Box 430
Montgomery, TX 77356

RE: Classification of coated fabrics

Dear Ms. Self:

This is in reply to your letter postmarked November 30, 1988 , concerning the tariff classification of coated fabric, produced in Japan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of a woven substrate fabric of nylon construction, coated on one surface with a metallized plastics film. The coating is comprised of aluminum powder or flakes mixed into a plastics emulsion. You state that the coated fabric weighs 90 g/m2, with the plastics coating accounting for 20 percent of the total weight. You further state that a urethane resin is applied to the fabric, and that a fluorine substance provides the water repellant qualities.

ISSUE:

Whether the merchandise is considered 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, ... whatever the nature of the plastic material (compact or cellular), 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

The wording of Note 2(a)(1) ("cannot be seen with the naked eye") is a clear expres sion 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, the instant merchandise has a plastics application visible to the naked eye. The woven nature of the non-coated side is no longer visible once the fabric is coated, thereby altering the surface character of the merchandise.

HOLDING:

As a result of the foregoing, the instant merchandise is classifiable under subheading
5903.90.2500, HTSUSA, textile category 229, as textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, 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 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

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