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HQ 950103


November 7, 1991

CLA-2 CO:R:C:T 950103 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Arthur M.J. Chen
Metro Textile, Inc.
5611 Canterbury Place
Culver City, CA 90230

RE: Fabrics coated with plastics; Note 2, Chapter 62; visible to the naked eye; HRL 950022.

Dear Mr. Chen:

This is in reply to your letter dated July 22, 1991, to our New York office, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of the merchandise described below were submitted for examination.

FACTS:

The merchandise at issue consists of two man-made fabrics, styles 3424 and 4530. Style 3424, is made from 100 percent woven textured polyester oxford fabric that has been treated on one side with an application of clear polyurethane. The fabric weighs 11.1 ounces per square yard of which plastics constitutes 2.4 ounces per square yard, or 22 percent of the total fabric weight.

Style 4530 is also made from 100 percent woven polyester that has been treated on one side with an application of clear polyurethane. The fabric weighs 8.9 ounces per square yard of which plastics constitutes 1.9 ounces per square yard, or 22 percent of the total fabric weight.

ISSUE:

The issue presented is whether the fabrics in question are coated for tariff purposes.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for, inter alia, textile fabrics coated with plastics. Pursuant to Note 2(a)(1), Chapter 59, HTSUSA, heading 5903 covers all coated textile fabrics, except those where the coating cannot be seen by the naked eye. In Headquarters Ruling Letter (HRL) 950022 dated September 26, 1991, we stated:

We note that...all of the interstices have been filled with polyurethane so as to leave no visible gaps in the weave of the fabric. The plastic coating is visible to the naked eye and therefore...[the fabric] is properly classifiable under heading 5903, HTSUSA.

Here the coatings applied to styles 3424 and 4530 have filled the gaps in the interstices. Accordingly, the fabrics in question are classifiable in heading 5903.

HOLDING:

The fabrics in question are classifiable in subheading 5903.20.2500, HTSUSA, under the provision for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902; with polyurethane; of man-made fibers; other; other. They are dutiable at the rate of 8.5 percent ad valorem and are subject to textile 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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