CLA-2 CO:R:C:G 084407 HP
Mr. Dick Kupperman
John King, Inc.
1121 East Pico Boulevard
Los Angeles, California 90021
RE: Tariff status of certain woven nylon fabric
Dear Mr. Kupperman:
This is in reply to your letter of April 28, 1989,
concerning the tariff classification of dyed woven nylon fabric,
produced in Taiwan, R.O.C., under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Your reference is Port
of Los Angeles entry number 717-1034877-3.
FACTS:
The merchandise at issue is represented by samples
consisting of several swatches of woven dyed nylon fabric in
various colors. The fabric is constructed of interwoven filament
yarn. Each item emits a slight sheen from the surface, varying
in intensity corresponding to the fabric's color. Although said
to be coated, no coating appears visible when viewed without the
aid of a magnifier. It is assumed that the fabric weighs more
than 170 g/m2.
ISSUE:
Whether the fabrics represented by the submitted sample are
considered impregnated, coated, covered or laminated with
plastics for purposes of classification under the HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for classification of
textile products impregnated, coated, covered or laminated with
plastics, other than tire cord covered by Heading 5902.
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading No. 59.03 applies to:
(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
purpose of this provision, no account should be
taken of any resulting change of colour; * * *
The wording of Note 2(a)(1) ("cannot be seen with the naked
eye") is a clear expression by the drafters of the Harmonized
System that a significant, if not substantial, amount of material
must be added to a fabric for it to be considered "impregnated,
coated, covered or laminated. The plastics material added to the
fabric must be visibly distinguishable from that fabric without
the use of magnification.
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, none of the
submitted swatches has a plastics application which is visible to
the naked eye. Accordingly, the fabrics, as represented by the
samples, are not classifiable under Heading 5903. Such fabrics
are therefore classifiable under Heading 5407.
HOLDING:
The fabric, as represented by the samples, is classifiable
under subheading 5407.42.0060, HTSUSA, Category 620, as woven
fabrics of synthetic filament yarn, including woven fabrics
obtained from materials of Heading 5404, other woven fabrics,
containing 85 percent or more by weight of filaments of nylon or
other polyamides, dyed, weighing more than 170 g/m2. The
applicable rate of duty is 17 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division