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NY I81186




December 18, 2002

CLA-2-59:RR:NC:TA:350 I81186

CATEGORY: CLASSIFICATION

TARIFF NO.: 5208; 5903.90.1000

Mr. Luigi Bogni
Studio Bert Forma
1100 N. Alta Loma Road, #604
West Hollywood, CA 90069

RE: The tariff classification of five plastic coated textile fabrics, for manufacture into washed or distressed-look garments, from Italy.

Dear Mr. Bogni:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

You write and conveyed in a telephone conversation with the National Import Specialist that you intend to import the uniformly coated fabrics. Domestically, the material will be cut and sewn into a variety of garments which will then be put through a “washing” process (physical/chemical tumbling procedure) that partially removes the coating, thereby imparting the distressed look to the garment.

You submitted five representative sets of samples, i.e., one sample as imported and one after "washing.” All of the qualities are of 100% woven cotton and are reported to be coated on one side with a plastics resin. Two samples (Korsair and Mustango) were sent to the New York Customs Laboratory for analysis. The samples, however, were of insufficient size to determine the actual percentage of the coating. The amount (percentage) of coating substance will be taken at face value as furnished in your letter. We will consider that all qualities have been coated with the same type of either the acrylic co-polymer or styrenated acrylic. All of the coatings, except one, are in a sufficient amount to be visible to the naked eye other than by a change of color.

The first item, “Korsair” is a fabric of woven construction that is stated to be 70% cotton/30% resin (polyurethane+acrylic), by weight. The laboratory determined that this material is composed of three layers. The top layer is a white opaque coating, the middle layer is of a beige colored coating and the third layer is of a white woven cotton fabric. They stated that there is no clear protective film on the surface. The white coating layer is composed of an acrylic copolymer.

The second item, “Gitane”, is a fabric of woven construction that is stated to be 70% cotton/30% resin (polyurethane+acrylic), by weight. It is a material white in color. Only a sample of the “original” fabric was furnished and not a sample of the “washed” product. However, this is not germane to the classification. But of note, although it was stated this quality contained 30% by weight plastic, no plastic is visible to the naked eye (this sample was not sent for laboratory analysis). Specifically, note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, 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 material (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 in color.

Consequently, quality Gitane is not considered a coated fabric for tariff purposes. It remains as a woven fabric of cotton.

The third item, “Mustango”, is a fabric of woven construction that is stated to be 85% cotton/15% resin (polyurethane+acrylic), by weight. The laboratory determined that this material is composed of three layers. The top layer is a black coating, the middle layer is of a red coating and the third layer is of a tan dyed woven cotton fabric. They indicated that there is no clear protective film on the surface and the black coating layer is of a styrenated acrylic. They were unable to identify the red coating.

The fourth item, “Dheler”, of an off white – green color, is a fabric of woven construction that is stated to be 85% cotton/15% resin (polyurethane+acrylic), by weight.

The fifth item, “Cyber”, of an off white – putty color, is a fabric of woven construction that is stated to be 70% cotton/30% resin (polyurethane+acrylic), by weight.

The applicable subheading for four of the materials: Korsair, Mustango, Dheler and Cyber will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated, with plastics, of cotton. The rate of duty will be 3.2 percent ad valorem. Effective January 1, 2003, the duty rate will be 3 percent ad valorem.

We are unable to give the exact tariff classification for style Gitane, other than to say classification will be as a woven cotton fabric under heading 5208 with a duty range of 6 – 14 percent. Attached is a cotton detail sheet, the information on which, we will need for both fabrics to ascertain the correct rate of duty.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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