HQ 0084026 - Classification of fabric - United States International Trade Commision Rulings

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HQ 084026

June 7, 1989

CLA-2 CO:R:C:G 084026 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.60.2065

Ms. Melanie S. Barlow
Director of Purchasing
Roffe, Inc.
808 Howell Street
Seattle, Washington 98101

RE: Classification of fabric

Dear Ms. Barlow:

This ruling letter is in response to your inquiry of February 7, 1989, on behalf of Roffe, Inc., requesting classification of fabric under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). Two swatches of fabric produced in Sweden were originally submitted for review. Another sample, a larger version of the swatches was provided for analysis.

FACTS:

The samples submitted are a printed woven fabric composed of what appears to be 100 percent polyester filament yarn which weighs approximately 87.681 grams per square meter. According to your submissions the fabric contains a plastic coating and is water resistant. The samples are intended to be manufactured into ski jackets.

ISSUE:

Whether the samples at issue are classified as coated fabrics under the HTSUSA.

LAW AND ANALYSIS:

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

Coated fabrics are provided for in Chapter 59, HTSUSA. Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. Chapter 59, note 2(a)(1), provides that heading 5903 applies to textiles fabrics, impregnated, coated, covered or laminated with plastics, other than fabrics in which the impregnation, coating or covering cannot be seen with the naked eye.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5903 clarify the above chapter note by stating that textile fabrics in which the impregnation, coating or covering cannot be seen with the naked eye or can be seen only by reason of a resulting change in color usually fall in chapters 50 to 55, 58 or 60. With respect to the instant samples, the coating does not appear visible to the naked eye. Only under magnification does any coating appear visible.

We note that there are no provisions in the HTSUSA for water-resistant fabric. Whether a fabric is water-resistant does not affect its classification. Water-resistancy is only a factor when classifying certain articles of wearing apparel like ski wear. Only if this fabric is made into a garment, and that garment is submitted for a ruling request, will we determine for classification purposes whether it is water-resistant.

HOLDING:

The fabric at issue is classified under subheading 5407.60.2065, HTSUSA, which provides for 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 non-textured polyester filaments, other, printed, weighing not more than 170 g/sq.m., flat fabrics, textile category 619, and dutiable at the rate of 17 percent ad valorem.

Due to the changeable nature of the statistical annotation 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.

Sincerely,

John Durant, Director

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