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HQ 089060


August 6, 1991

CLA-2 CO:R:C:T 089060 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Stephen M. Zelman, Esq.
Attorney At Law
271 Madison Avenue
New York, NY 10016

RE: Fusible interlining fabrics, coated with plastics, where plastics are visible in the form of dots or crystalline solids, are classifiable in heading 5903. PCR 847896 revoked.

Dear Mr. Zelman:

This is in reply to your letter of April 2, 1991, on behalf of Samuel Haber's Sons, a division of QST Industries, concerning the preclassification of certain fusible interlining materials imported from France.

FACTS:

The merchandise at issue consists of six styles of fusible interlining fabrics as follows: style F2748, 100 percent nylon, white; style F7633, 100 percent polyester, white; style F608, 76 percent rayon, 24 percent nylon, natural; style F718, 80 percent rayon, 20 percent polyester, natural; style F1403, 70 percent rayon, 30 percent nylon, white, beige or red; style F2613, 100 percent polyester, white. All have been coated with a polyamide resin that is capable of providing a bond to other fabrics or material on the application of heat and pressure.

The fabrics were the subject of preclassification ruling (PCR) 847896 dated January 31, 1990. The fabrics were deemed not coated for tariff purposes.

ISSUE:

Whether the polyamide resin applied to the fabrics at issue is visible to the naked eye such that the fabrics are coated for tariff purposes.

LAW AND ANALYSIS:

Textile fabrics impregnated, coated, covered or laminated with plastics are provided for in heading 5903, HTSUSA. The scope of this heading is limited, however, by Note 2, Chapter 59, HTSUSA, which requires that fabric coatings be visible to the naked eye in order for fabrics to be considered coated for tariff purposes. The polyamide resin coating applied to the instant fabrics is visible to the naked eye in the form of crystalline particles or dots. The six styles of fusible interlining fabric are therefore classifiable in heading 5903, HTSUSA.

HOLDING:

The six fabrics at issue are classifiable in subheading 5903.90.2500, HTSUSA, under the provision for textile fabrics impregnated, coated, covered or laminated with plastics...other; 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.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking PCR 847896 to reflect the above classification effective with the date of this letter. However, if, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within thirty days of the date of this letter.

This notice to you should be considered a revocation of PCR 847896 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to PCR 847896 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, PCR 847896 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,


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