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HQ 088790


May 16, 1991

CLA-2 CO:R:C:T 088790 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

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

RE: Acrylic plastic coating on nylon fabric is visible to the naked eye pursuant to Note 2(a), Chapter 59, HTSUSA.

Dear Mr. Chang:

This is in reply to your letter dated January 14, 1991, to our New York office, concerning the classification of woven nylon fabric from Japan under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The fabrics will be imported through various ports including Seattle, Savannah and Newark. Sample fabric swatches were provided.

FACTS:

The merchandise in question consists of nine styles of woven 100 percent nylon fabric coated with a white acrylic plastic that represents approximately five percent of the total fabric weight. The styles are identified as follows: 3; 93; 94; 95; 131; 132; 134; 141; and 148. The fabrics are identical in composition and construction and vary only as to the color which they have been dyed. The fabrics are twill woven and are composed of 100 percent continuous non-textured nylon filaments. They contain 57 warp ends and 53 filling picks per centimeter and are constructed using 70 denier yarns in the warp and 145 denier yarns in the filling. None of the yarns have been twisted more than 472 turns per meter. The fabrics weigh 192 g/m and will be imported in 48 inch widths.

ISSUE:

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.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. Note 2(a), Chapter 59, HTSUSA, provides, however, that for a fabric to be considered coated for the purposes of heading 5903, the coating must be visible to the naked eye. In this instance, the acrylic coating obscures the underlying weave of the fabric. Accordingly, it is Customs' opinion that the instant fabrics are coated for tariff purposes.

HOLDING:

The fabrics in question are classifiable in subheading 5903.90.2500, HTSUSA, under the provision for textile fabrics impregnated, coated, covered or laminated with plastics . . . ; other; of man-made fibers; other; other. They are dutiable at the rate of 8.5 percent ad valorem and are subject to textile quota category 229.

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.

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

Sincerely,


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