CLA-2 CO:R:C:G 084165 PR
Mr. Ugo Quaglino
Texil S.p.A.
13046 Livorno Ferraris
Vercelli, Italy
RE: Classification of Fusible Interlining fabric
Dear Mr. Quaglino:
This ruling is in response to your request of March 8, 1989,
concerning the tariff status of certain fusible interlining
fabrics.
FACTS:
Eight samples were submitted.
1. 4000 3H DUOO--a white "weft insert" knit fabric, 21
percent polyamide filaments and 79 percent rayon staple
fibers. The plastics application cannot be seen with the
naked eye.
2. 4000 3H DUO2--a knit fabric similar to No. 1, black on
one side and white on the other.
3. 0020 2B LSOO--a greige white satin weave wholly cotton
fabric, very slightly napped on one side, with no plastics
visible to the naked eye.
4. 00200 2B MSO3--a bleached version of No. 3.
5. 00200 2B MSO4--a black version of No. 3. However,
closely spaced plastic dots can be seen with the naked eye
on one side.
6. 0103 7B RZOO--a greige satin weave fabric, very slightly
napped on one side, 55 percent cotton, 25 percent acrylic,
and 20 percent wool. The plastics application cannot be
seen with the naked eye.
7. 5005 6C CH32--a black lightweight warp knit polyester
fabric. The plastics application cannot be seen with the
naked eye.
8. 5005 6C CH31--a white version of No. 7.
All the fabrics will be imported in either 59 or 66 inch
widths.
ISSUE:
The issue presented is whether any of the described samples
are "coated" for tariff purposes.
LAW AND ANALYSIS:
Note 2 to Chapter 59, HTSUSA, which defines the coverage of
Heading 5903, under which fabrics coated, covered, impregnated,
or laminated with plastics are classifiable, 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 * * * for
the purpose of this provision, no account should be
taken of any resulting change of color;
* * *
In determining the applicability of various provisions of
the HTSUSA, it is sometimes necessary to consult the Harmonized
Commodity Description and Coding System, Explanatory Notes, which
are the official interpretation of the HTSUSA at the
international level (i.e. the 4 and 6 digit headings). The
Explanatory Notes specifically state, at page 816, that Heading
5903 includes:
[T]extile 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.
In view of the above, Customs believes that fusible
interlining material may be classified under Heading 5903,
provided that (1) they have sufficient plastics applied to be
commercially known as coated fabrics, and (2) the plastics
application can be seen with the naked eye, with no account being
taken of any resulting change in color. In regard to this last
criterion, Customs is of the view that no account should be taken
of any resulting change in only shine, reflectivity, dullness, or
other property which causes the viewer to see the effect rather
than presence of plastics material.
The wording of Chapter 59, Note 2(a)(1) does not consider
the fact that the same amount of plastics application may be more
visible on one fabric, or on one color fabric, than on another.
Each determination of the visibility of the plastics on a fabric
will be made on the basis of the characteristics of the specific
fabric being ruled upon.
On the basis of the above, only sample No. 5 qualifies as a
coated, covered, or impregnated fabric under the provisions of
the HTSUSA.
HOLDING:
Assuming that the plastic dot coating on sample 5 is neither
polyvinyl chloride nor polyurethane, fabric as represented by
sample 5 is classifiable under the provision for other cotton
fabrics coated with plastics, in Subheading 5903.90.1000, HTSUSA,
with duty, as a product of Italy, at the rate of 5.3 percent ad
valorem.
Fabrics represented by samples 1, 2, 7 and 8 are
classifiable under the provision for warp knit fabrics of man-
made fibers, in Subheading 6002.43.0090, with duty, as a product
of Italy, at the rate of 14 percent ad valorem.
Fabrics represented by samples 3, 4, and 6 are classifiable
in Chapter 52, which contains the provisions for woven cotton
fabrics. Because of the technical requirements for
classification within that chapter, we are returning your inquiry
to the Area Director of Customs, New York Seaport, who will
advise you on the proper classification of such fabrics.
Sincerely,
John Durant, Director
Commercial Rulings Division