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HQ 088769


May 23, 1991

CLA-2 CO:R:C:T 088769 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

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

RE: Classification of jacquard woven fabric coated with polyurethane; classifiable in Heading 5903

Dear Mr. Chang:

This letter is in response to your inquiry of January 18, 1991, requesting the tariff classification of jacquard woven fabric. Four samples were submitted for examination.

FACTS:

All of the submitted samples are identical in construction and composition and vary only as to the color combinations used in their production. The fabrics are composed of 57 percent filament nylon, 38 percent filament polyester, and 5 percent polyurethane plastic coating that has been applied to one side of the fabrics. They contain 87 single yarns per centimeter in the warp and 29 single yarns per centimeter in the filling. This merchandise is constructed using 70 denier textured yarns in the warp and 150 denier textured yarns in the filling. Both the warp and filling yarns have a twist of less than 472 turns per meter. The fabrics, which weigh 196 g/m, will be imported in 48 inch widths. Although you indicate that the goods have been piece dyed, they appear to have undergone a cross dyeing process that results in a fabric composed of yarns of different colors.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 5407 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 5903, 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 classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Note 2 to Chapter 59 states that Heading 5903 applies to the following:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), 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); for the purpose of this provision, no account should be taken of any resulting change of color.

We have ruled under the HTSUSA that for a coating to be visible, it must create a change in the surface character of the fabric. We have carefully examined the submitted samples and do see a change in the surface area in the form of a partial obscuring of the weave pattern attributable to the coating. Therefore this merchandise is coated with plastic for classification purposes and is classifiable in Heading 5903.

HOLDING:

The submitted merchandise is classified under 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 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 classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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