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HQ 950473


January 2, 1992

CLA-2 CO:R:C:T 950473 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030; 5407.42.0060

Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Blvd.
Los Angeles, CA 90010-2597

RE: Plastic coating on fabric is not visible to the naked eye.

Dear Mr. O'Hara:

This is in reply to your letter of March 20, 1991, to our New York Seaport office. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of potentially coated fabrics, produced in Taiwan.

FACTS:

The merchandise at issue consists of two samples each of two styles of fabrics. These fabrics were examined by our laboratory, the particulars of which vary with your description. Accordingly, we are following the Customs Laboratory results:

The samples are four woven nylon fabrics which have been coated, covered or laminated on one surface with a polyvinyl chloride type plastic material.

The samples have the following compositions by weight:

68420A 68420B 68210A 68210B
Woven 88.0% 89.0% 95.0% 97.0%
Nylon
Fabric

PVC 12.0% 11.0% 5.0% 3.0%
Plastic

The coated samples have the following weights:

OZ/YD 6.3 6.3 3.0 3.0 squared

G/M 213.6 213.6 101.7 101.7 squared

ISSUE:

Whether the fabrics are considered coated under the HTSUSA?

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for classification of textile fabrics impregnated, coated, covered or laminated with plastics, other than tire cord covered by Heading 5902.

Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

Heading No. 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, ... 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

The wording of Note 2(a)(1) ("cannot be seen with the naked eye") is a clear expression by the drafters of the Harmonized System that a significant, if not substantial, amount of material must be added to a fabric for it to be considered "impregnated, coated, covered or laminated. The plastics material added to the fabric must be visibly distinguishable from that fabric without the use of magnification. Any change in the "feel" of the material is not taken into account. In essence, the plastics coating must alter the visual characteristic of the fabric in order for the fabric to be considered coated with plastics.

Applying the statutory test to the submitted samples, using normally corrected vision in a well lighted room, the instant merchandise is not considered coated for tariff purposes under the aforementioned legal note. A mere shininess is all that is apparent to the viewer; no change in the actual "visual characteristic" of the fabric is apparent. Classification in heading 5903, HTSUSA, therefore, would be incorrect.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

Styles 68420 A & B

... under subheading 5407.42.0060, HTSUSA, textile category 620, as woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing more than 170 g/m2. The applicable rate of duty is 17 percent ad valorem.

Styles 68210 A & B

... under subheading 5407.42.0030, HTSUSA, textile category 620, as woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The applicable rate of duty is 17 percent ad valorem.

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 negotiations 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 issuance of the U.S. Customs Service, which is updated weekly and is available 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 importing the merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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