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HQ 086141


January 16, 1990

CLA-2 CO:R:C:G 086141 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Stephen M. Zelman, Esq.
Attorney At Law
271 Madison Avenue
New York, NY 10016

RE: Coated Interlining Fabrics

Dear Mr. Zelman:

This is in reply to your letter dated October 20, 1989, on behalf of Samuel Haber's Sons, Division of QST Industries, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the above- referenced merchandise. Samples were submitted with your request.

FACTS:

The articles in question are five styles of fusible interlining fabric imported from France. It is anticipated that the merchandise will be imported through New York Seaport.

The styles are designated as follows: F2613, color 491(black); F7633, color 491(black); F1403, color 48(charcoal); F758, color 49(black); F608, color 48(charcoal). All are varying shades of weft knit, man-made fiber fabrics coated on one side with particles of thermoplastic resin. You state that the interlinings will be used primarily on wearing apparel and, that due to the presence of the thermoplastic resin, are capable of providing a bond to other fabrics or materials on the application of heat and pressure.

ISSUE:

Whether the fabrics in question are coated such that they are classifiable in heading 5903, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. In order for a fabric to be considered coated within the meaning of heading 5903, Note 2(a)(1), Chapter 59, provides that whatever the nature of the plastic material, the coating must be visible to the naked eye, but that no account is to be taken of changes in color.

The thermoplastic coatings applied to the fabrics at issue are in all five cases visible to the naked eye. On fabrics F758, F1403, F608 and F7633, the coating appear as small, crystalline particles, roughly similar to salt. The thermoplastic particles which comprise the coating of F2613 can be seen as specks or dots of matter lodged between the weave of the fabric. The Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, state that heading 5903 includes:

[T]extile fabrics which are spattered by spraying with visible particles of thermoplastic material and are capable of providing a bond to other fabrics or materials on the application of heat and pressure.

The coated fabrics at issue have been sprayed with particles of thermoplastic material and, as you state, are capable of providing a bond to other fabrics. As a result, it is Customs' view that they are classifiable in heading 5903, HTSUSA.

HOLDING:

The fabrics in question are classifiable in subheading 5903.20.2500, HTSUSA, under the provision for textile fabrics coated with polyurethane, of man-made fibers, other, other, and is dutiable at a rate of 8.5 percent ad valorem. The textile category is 229.

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 internal issuance of the U.S. Customs Service, which is available for inspection 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 importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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