HQ 0088721 - Fabrics coated with plastics, where coating is not visible to the naked eye, are not coated for tariff purposes. - United States International Trade Commision Rulings

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HQ 088721

July 31, 1991

CLA-2 CO:R:C:T 088721 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.73.2060; 5515.91.0090

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: Fabrics coated with plastics, where coating is not visible to the naked eye, are not coated for tariff purposes.

Dear Ms. Williams:

This is in reply to your letter dated October 18, 1990, on behalf of Victor Woolen Mills, concerning the classification of fabrics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided. Your questions as to the applicability of subheadings 9801.00.10, 9802.00.50 and 9802.00.80, HTSUSA, were addressed by Headquarters Ruling Letter 555766 dated April 2, 1991.

FACTS:

The merchandise at issue consists of U.S. fabric shipped to Canada. In Canada the fabrics are coated with plastics. The coated fabrics are identified as quality S-400 and quality 1047. The former is a jacquard woven fabric composed of 60 percent filament polypropylene and 40 percent filament polyester. It contains 71 single yarns per centimeter in the warp and 13 single yarns per centimeter in the filling. The fabric is constructed with 70 denier yarns in the warp and 700 denier yarns in the filling. The fabric weighs 156 g/m uncoated and will be imported in 54/56 inch widths. The warp yarns are greige while the filling yarns have been dyed beige. Quality S-400 will be imported uncoated, coated on one side with an acrylic plastic, or coated on both sides with a polyvinyl acrylic plastic.

Quality 1047 is a jacquard woven fabric made from 70 percent staple polypropylene and 30 percent textured filament polyester. It contains 71 single threads per centimeter in the warp and 22 single threads per centimeter in the filling. The fabric weighs 185 g/m uncoated and will be imported in 54/56 inch widths. The warp and filling yarns have been dyed different colors. Quality 1047 will be imported uncoated, or coated on one side with an acrylic plastic or on both sides with a polyvinyl acrylic.

If coated on one side the fabrics will be used as upholstery fabrics. When coated on both sides with polyvinyl acrylic, both quality S-400 and quality 1047 will be cut into 3 inch strips for the production of vertical blinds.

ISSUE:

The issue presented is whether the coatings applied to the fabrics in question are visible to the naked eye such that the fabrics are classifiable in heading 5903, HTSUSA.

If cut into 3 strips, whether the fabrics are classifiable as narrow woven fabrics of heading 5806, HTSUSA.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. However, the scope of this heading is limited by Note 2, Chapter 59, HTSUSA, which requires that any impregnation, coating, covering or lamination be visible to the naked eye in order for a fabric to be deemed coated for tariff purposes.

In this case neither the acrylic nor the polyvinyl acrylic coating is visible to the naked eye. Consequently, the fabrics at issue, whether coated on one or both sides, are not coated for tariff purposes pursuant to Note 2, supra. As a result, they are classifiable according to their constituent material.

Quality S-400 is a jacquard woven fabric made of 60 percent filament polypropylene and 40 percent filament polyester, and weighs 156 g/m. Polypropylene and polyester are synthetic fabric as defined by Note 1, Chapter 54, HTSUSA. Accordingly, quality S-400 is classifiable under the provision for woven fabrics of synthetic filament yarn of heading 5407, HTSUSA, specifically in subheading 5407.73.2060, HTSUSA.

Quality 1047 is a jacquard woven fabric composed of 70 percent polypropylene staple fibers and 30 percent textured filament polyester, and weighs 185 g/m. Accordingly, quality 1047 is classifiable under the provision for other woven fabrics of synthetic staple fibers of heading 5515, specifically in subheading 5515.91.0090, HTSUSA.

When the fabrics are coated on both sides you advise that they will be cut into 3 strips for use in the production of vertical blinds. Heading 5806, HTSUSA, provides for, inter alia, narrow woven fabrics. In order to be classified in this heading, Note 5, Chapter 58, HTSUSA, fabrics must have selvedges. Those fabrics without selvedges, either real or false, on each edge, are excluded from heading 5806, and are classifiable as ordinary woven fabrics. Harmonized Commodity Description and Coding System, Explanatory Notes, EN 58.06, 803-804. See Headquarters Ruling Letter 088188 dated December 20, 1990. Since the instant fabrics do not have selvedges they are not classifiable in heading 5806 but as woven fabrics according to their construction.

The instant fabrics are wholly obtained and produced in Canada and the United States. As such they are eligible for tariff treatment as "goods originating in the territory of Canada" pursuant to General Note 3(c)(vii), HTSUSA. In addition, heading 9905.00.30, HTSUSA, provides that upholstery fabrics, classifiable in certain specified subheadings, and certified by the importer as intended for use as outer covering in the manufacture of upholstered furniture, are dutiable at 40 percent of the column 1 general rate of duty.

HOLDING:

Quality S-400 is classifiable in subheading 5407.73.2060, HTSUSA, under the provision for woven fabrics of synthetic filament yarn...; other woven fabrics, containing 85 percent or more by weight of synthetic filaments; of yarns of different colors; other; other weighing more than 170 g/m. If used in the manufacture of upholstered furniture and certified as required by subheading 9905.00.30, it is dutiable at 40 percent of the column 1 general rate of duty. In the alternative it is dutiable at the rate of 11.9 percent ad valorem applicable to goods originating in the territory of Canada.

Quality 1047 is classifiable in subheading 5515.91.0090, HTSUSA, under the provision for other woven fabrics of synthetic staple fibers; other woven fabrics; mixed mainly or solely with man-made filaments; other. If used in the manufacture of upholstered furniture and certified as required by subheading 9905.00.30, it is dutiable at 40 percent of the column 1 general rate of duty. In the alternative it is dutiable at the rate of 11.9 percent ad valorem applicable to goods originating in the territory of Canada.

Sincerely,

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