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 > 1991 HQ Rulings > HQ 0088915 - HQ 0089038 > HQ 0088988

Previous Ruling Next Ruling


HQ 088988


July 22, 1991

CLA-2 CO:R:C:T 088988 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030

District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266

RE: Application for Further Review of Protest No. 3801-1-100093; Coated fabrics, where coating cannot be seen with the naked eye, are not classifiable in heading 5903.

Dear Sir:

This is in reply to a Protest (No. 3801-1-100093) and Application for Further Review filed by Burlington Air Imports on Behalf of Cameron Balloons on the classification of coated nylon fabric under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of coated and uncoated fabric were provided.

FACTS:

The merchandise in question consists of two styles of 100 percent nylon ripstop fabric coated on one side with transparent plastics. Style N1053 has a 12 percent (by weight) polyurethane coating; style N2268, a 14 percent silicone coating. Each fabric is dyed a solid color. Style N1053 is available in white, orange and lime green, while style N2268 is available in black. The fabrics are imported from the United Kingdom. Protestant contends that the plastic coatings are visible to the naked eye and should be classified accordingly.

ISSUE:

Whether the fabrics in question are coated pursuant to Note 2, Chapter 59, such that they are classifiable in heading 5903.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. However, in order for a textile fabric coated with plastics to be classified in this heading, the plastic coating must be visible to the naked eye. Note 2(a)(1), Chapter 59, HTSUSA.

Here, the polyurethane and silicone coatings do not obscure the weave pattern to any degree. Since the surface character of the fabrics remains unchanged, the coatings are not visible to the naked eye.

Heading 5407, HTSUSA, provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. Since the instant fabrics are not considered coated for tariff purposes, and as they are made from synthetic filament yarn, they are classifiable accordingly. We have assumed for the purposes of classification at the subheading level that the fabrics are not made from high tenacity yarns as defined by Note 6, Section XI, HTSUSA.

HOLDING:

The protest should be denied in full. The Protestant should be provided with a copy of this decision together with the Form 19 Notice of Action.

The fabrics in question are classifiable in subheading 5407.42.0030, HTSUSA,, under the provision for woven fabrics of synthetic filament yarn...; other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides; dyed; weighing not more than 170 g/m. The fabrics are dutiable at the rate of 17 percent ad valorem and are subject to textile quota category 620.

Sincerely,


Previous Ruling Next Ruling

See also: