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HQ 086550


March 6, 1990

CLA-2 CO:R:C:G 086550 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Matthew Chang
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, New York 10017

RE: Classification of Hot/Cold Sensitive Fabric

Dear Mr. Chang:

This letter is in response to your letter of January 12, 1990, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain hot/cold sensitive fabric from Japan.

FACTS:

Two samples, both designated as SA1423, were submitted. According to the information you have provided, the fabrics are of woven nylon man-made fibers coated on one surface with polyurethane. The stated weights, by percentage, are nylon 58% and polyurethane 42%. The construction of the fabric is given as 100% continuous filament yarn, not textured and not high tenacity, plain woven, piece dyed, containing more than 472 turns per meter in the yarn of either warp or filling. The yarns are both 70 denier with a count of 48 x 34 per centimeter. The total weight is 120 grams per m2. You have stated that this material will be used to make ski garments. You have also stated that the polyurethane coating substance contains microcapsules dyestuff which effects a change in color under certain conditions. The dark blue fabric coating reacts to heat (turns pink) while the light blue fabric reacts to cold (turns a redish purple).

ISSUE:

Whether the subject fabrics are classifiable as coated fabric under Chapter 59, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

Chapter 59, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics. More specifically, fabrics that are impregnated, coated, covered or laminated with plastics are classifiable in heading 5903. Chapter 59, Note 2, provides in part that heading 5903 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)....

It is clear that the visibility requirement must be met before a textile fabric can be classified in heading 5903, HTSUSA. It is Customs position that with respect to the subject fabrics, on examining the material in a well lighted room, the plastic coating is visible to the naked eye. Therefore, the subject fabrics are classifiable in subheading 5903, HTSUSA, which provides for coated textile fabrics.

HOLDING:

The subject fabrics, designated as SA1423, are classifiable in subheading 5903.20.2500, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane, of man-made fibers, other, other. The rate of duty is 8.5% ad valorem and the textile category is 229.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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.

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.

Sincerely,

John Durant, Director

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