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HQ 952705


January 22, 1993

CLA-2 CO:R:C:T 952705 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 5512.99.0035

Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919

RE: Classification of a woven nylon fabric with a plastic application used as an upholstery fabric

Dear Mr. Baker:

On June 18, 1992, you requested a ruling for a fabric, produced in Canada, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) on behalf of Lainages Victor Ltee., of Saint Victor, Canada. You submitted a sample swatch and technical information along with your request.

FACTS:

The textile material in question, 0235 fabric, is a woven textile fabric which has had an acrylic plastic substance applied to one surface. The material will be used for upholstery.

You state that the material is made of 100 percent nylon staple fibers with an acrylic application.

The Customs laboratory report, No. 2-92-11508-000, provides the following information regarding the material:

1. Weight of fabric sample with plastic application-- 463.6 grams per square meter

2. Weight of acrylic application -- 27.7 grams per square meter

3. Composition by weight nylon fabric -- 94 % acrylic application -- 6 %

One side of the sample exhibits a slightly matted surface, is a bit dull and is of a somewhat lighter shade. The plastic application is not visible to the naked eye.

ISSUE:

Is the instant fabric classified as a coated fabric? What is its correct HTSUSA classification?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes.

Chapter 59, HTSUSA, covers impregnated, coated, covered or laminated textile fabrics. Heading 5903 provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than tire cord fabric of Heading 5902.

Chapter Note 2 (a) (1) of Chapter 59 states:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic (compact or cellular), 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 purposes of this provision, no account should be taken of any resulting change of color....

Accordingly, if the plastic application cannnot be seen with the naked eye, the fabric is not regarded as coated, covered or laminated.

In this case, the plastic application is not visible to the naked eye, since it cannot be seen at all. The side of the fabric with the plastic application has a duller appearance than the other side, but the plastic application on the first side is still not visible to the naked eye. Inasmuch as the plastic application on the instant fabrics is not visible, the fabric cannot be regarded as a coated fabric in Chapter 59, HTSUSA.

Based on the fabric's construction, it is classified as a woven fabric of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: ... duck, under subheading 5512.99.0035, HTSUSA.

HOLDING:

The instant fabric is not coated for tariff purposes. It is classified under subheading 5512.99.0035, HTSUSA, dutiable at the rate of 17 percent ad valorem. The applicable textile quota category is 219.

The stated use of the material is for upholstery, therefore, with proper certification, the material is eligible for classification under subheading 9905.00.30, HTSUSA, which provides for upholstery fabrics certified by the importer as intended for use as outer covering in the manufacture of upholstered furniture. With proper certification, such fabrics qualify for duty-free entry.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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. Inasmuch as 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.

Sincerely,

John Durant, Director

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