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HQ 086840


April 12, 1990

CLA-2 CO:R:C:G 086840 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. R.B. McKenny
John V. Carr & Son Inc
P. O. Box 307
Derby Line, VT 05830

RE: Classification of coated fabrics

Dear Mr. McKenny:

This is in response to your letter of February 21, 1990, on behalf of Consoltex Inc., requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain coated fabrics from Canada.

FACTS:

Three different fabrics coated with polyurethane plastic were submitted for classification. The first sample, Insulon 779767, is a 100 percent nylon twill weave fabric. The fabric will be imported in widths of 59 to 60 inches and is coated with one oz./sq. yd. of polyurethane with a white pigment. The second sample, Tasnyle 784201, is a 100 percent nylon plain weave fabric. The fabric will be imported in widths of 59 to 60 inches and is coated with 1.25 oz./sq. yd. of a breathable polyurethane. The third sample, Artic Armour 572056, is a 100 percent twill weave fabric. It will be imported in widths of 59 to 60 inches and is coated with one oz./sq. yd. of polyurethane with an aluminum pigment.

You have stated that all three products are water proof and that all three have been finished DWR with fluorocarbon to become water repellent. All fabrics are a product of Canada and will be used to make jackets.

ISSUE:

Whether the subject fabrics are classifiable as coated fabrics under the 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 heading 5903, HTSUSA, which provides for coated textile fabrics.

HOLDING:

The subject fabrics, designated as Insulon 779767, Tasnyle 784201, and Artic Armour 572056 are classifiable in 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. Articles which meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the subject merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 6.8 percent ad valorem; otherwise, the general rate of duty is 8.5 percent ad valorem.

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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