United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0087041 - HQ 0087142 > HQ 0087128

Previous Ruling Next Ruling


HQ 087128


June 14, 1990

CLA-2 CO:R:C:G 087128 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Stephen M. Zelman
Attorney at Law
271 Madison Avenue
New York, New York 10016

RE: Coated Interlining Fabric

Dear Mr. Zelman:

This is in resply to your inquiry of April 16, 1990, on behalf of Samuel Haber's Sons, Division of QST Industries, in which you requested a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning the above referenced merchandise. Four samples were submitted with your request.

FACTS:

The merchandise in question are four samples of fusible interlining fabric imported from France. You have stated that it is anticipated that the merchandise will be entered through the New York Seaport.

Styles F2643 and F7548 are black in color. Styles 1302 and 1608 are charcoal in color. All four samples contain thermoplastic dots of polyamide resin on one side. 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 subject fabrics are classifiable in heading 5903, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

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 can be classified in heading 5903, HTSUSA. The thermoplastic coating applied to the fabrics at issue is visible to the naked eye. The coating appears as small, crystalline particles, roughly similar to salt. The Explanatory Notes (EN) to the HTSUSA, which constitute the official interpretation of the tariff schedule 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 instant fabrics have been sprayed with particles of thermoplastic material and are capable of providing a bond to other fabrics. Therefore, they are classifiable in heading 5903, HTSUSA.

HOLDING:

The fabrics in question are classifiable in subheading 5903.90.2500, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other. The rate of duty is 8.5 percent 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.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: