CLA-2 CO:R:C:G 083392 JS
Mr. Nam Y Choi
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675
RE: Classification of coated knit fabric; Modification of HRL
085850
Dear Mr. Choi:
This is in response to your letters of November 25 and
December 12, 1988, requesting a binding classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for various fusible interlining knit fabrics
from Korea.
FACTS:
Eighteen samples were submitted for classification. All of
the fabrics are made of either cotton, man-made fibers or blends
of both and are of woven or knit construction. These fabrics
will be used for interlining materials. Thermoplastic resin dots
which are generally spherical and flattened in appearance, have
been sprayed on one side of each of the sample fabrics.
ISSUE:
Whether the thermoplastics glue is considered a coating or
covering under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Chapter 59 of the HTSUSA provides for impregnated, coated,
covered or laminated textile fabrics. More specifically, such
fabrics are classifiable in heading 5903. Note 2 of Chapter 59,
HTSUSA, provides, in pertinent part:
(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 purposes of this
provision, no account should be taken of any resulting
change of colour;***
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 characteristics of the fabric in order for the fabric
to be considered coated with plastics.
Furthermore, the Explanatory Notes, which constitute the
official interpretation of the HTSUSA at the international level,
state in regard to Heading 5903 that:
This heading also covers dipped fabrics (other than those of
heading 59.02), impregnated to improve their adhesion to
rubber, and textile fabrics which are spattered by spraying
with visible particles of thermoplastic material and are
capable of providing a bond to other fabrics or materials on
the application of heat and pressure. (emphasis added)
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lit room, the instant
merchandise is visibly coated. Each of the fabrics have been
sprayed with a visible coating which appear as small,
crystalline particles that are salt-like and shiny.
HOLDING:
The following polyester fabrics are classified under
subheading 5903.90.1800, HTSUSA, which provides for textile
fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902: other: of man-made fibers:
other, textile category 229, dutiable at a rate of 16% ad
valorem:
Item No. IS-15MA (100% polyester, coated with thermoplastic glue)
IS-92M (100% polyester, coated with thermoplastic glue)
IS-928M (100% polyester, coated with thermoplastic glue)
IS-958M (100% polyester, coated with thermoplastic glue)
IS-17M (70% polyester, 30% cotton, coated with
thermoplastic glue)
The following knit fabrics of nylon were the subject of a
prior ruling (HRL 085850) issued by this office January 11,
1990. Upon further consideration, that classification is
determined to be in error with respect to both submitted samples:
Item No. IS-2040M (100% nylon, coated with thermoplastic glue)
IS-9016M (100% nylon, coated with thermoplastic glue)
HRL 085850 is modified in the following respect. We
conclude that subheading 5903.90.1800, HTSUSA, which provides for
textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902: other: of man-made
fibers: other, textile category 229, dutiable at a rate of 16% ad
valorem, more accurately provides for the items in question.
HRL 085850 is modified accordingly pursuant to 19 CFR 177.9(d).
We recognize that pending transactions may be adversely
affected by this modification. If such a situation arises, you
may, at your discretion, notify this office and apply for
temporary relief from the binding effects of the new ruling as
may be dictated by the circumstances.
The following cotton fabrics are classified under subheading
5903.90.1000, HTSUSA, which provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902: other: of cotton, dutiable at a rate
of 5.3% ad valorem:
Item No. IS-03M (100% cotton, coated with thermoplastic glue)
IS-03S7(100% cotton, coated with thermoplastic glue)
IS-24 (100% cotton, coated with thermoplastic glue)
IS-30M (100% cotton, coated with thermoplastic glue)
IS-33M (100% cotton, coated with thermoplastic glue)
IS-37M (100% cotton, coated with thermoplastic glue)
IS-66 (100% cotton, coated with thermoplastic glue)
IS-74 (100% cotton, coated with thermoplastic glue)
IS-75 (100% cotton, coated with thermoplastic glue)
IS-84 (100% cotton, coated with thermoplastic glue)
Due to the changeable nature of the statistical annotation
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.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division