CLA-2 CO:R:C:G 083194 CRS
Mr. Walter T. Brown
Customs Import Specialist
Toyomenka (America) Inc.
1285 Avenue of the Americas
New York, NY 10019
RE: Coated Fabric
Dear Mr. Brown:
This is in reply to your letter dated October 24, 1988, in
which you requested a binding ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Two samples
were submitted with your request.
Two fabric swatches were submitted as samples. The first,
style # XYK9948, is made from 100 percent woven nylon and is
green in color. The back of the fabric has been sprayed with a
polyurethane plastics coating which has caused it to change
color. The fabric is of 70D x 175D/160 x 70 construction and is
specifically designed for ski wear.
The second swatch, is also made from 100 percent black nylon
fabric and is coated on the back with 100 percent acrylic. The
back of the fabric has turned grey as a result of the coating.
The fabric construction is 70D x 140D/108 x 72.
The issue presented is whether the fabrics in question are
coated fabrics of heading 5903, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.
Heading 5903, HTSUSA, applies to textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902. Note 2(a), Chapter 59, HTSUSA,
states in relevant part that heading 5903 applies to all such
textile fabrics other than:
(1) Fabrics in which the impregnation, coating, covering or
lamination cannot be seen with the naked eye...; for the
purpose of this provision, no account should be taken of any
resulting change of color.
As regards style # XYK9948, a distinct pattern is visible on
the non-coated side of the fabric; but on the coated side the
pattern has been obscured in that plastics material has filled in
the intersections of the weave. Moreover, the non-coated side is
smooth in appearance while the coated side appears coarse and
uneven. Quite apart from the change in color wrought by the
application of polyurethane, the coating of style # XYK9948
visible to the naked eye and, therefore the fabric is coated
within the meaning of Note 2, Chapter 59, HTSUSA.
The coating of the second swatch, the black, woven nylon,
acrylic-coated fabric, has also caused the coated side to change
color. However, in addition to the change in color, the coating
is visibly distinguishable from the fabric itself in that the
plain weave of the fabric appears to be shrouded or veiled by a
film-like substance. Although the underlying weave is visible in
places, it is not necessary that the coating completely obscure
the weave. All that is required is that the plastic coating be
present in sufficient degree so that it can be seen by the naked
eye. So long as this is the case, the fabric is classifiable in
The first fabric, style # XYK9948, is classifiable in
subheading 5903.20.2500, HTSUSA, under the provision for textile
fabrics impregnated, coated, covered or laminated...with
polyurethane, of man-made fibers, other, other, and is subject to
duty at a rate of 8.5 percent ad valorem. The applicable textile
category is 229.
The second fabric is classifiable in subheading
5903.90.2500, HTSUSA, under the provision for textile fabrics
impregnated, coated, covered or laminated...other, of man-made
fibers, other, other, and is dutiable at 8.5 percent ad valorem.
The textile category is 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 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
John Durant, Director
Commercial Rulings Division