CLA-2 CO:R:C:G 084611 HP
Ms. Sylvie Grondin
Victor Woollen Products Ltd.
250, Station Saint-Victor
Beauce, Qubec, Canada G0M 2B0
RE: Classification of Acrylic Coated Wool Fabric
Dear Ms. Grondin:
This is in reply to your letter of March 21, 1989,
concerning the tariff classification of acrylic coated wool
fabric, quality 159, produced in Canada, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a heavy weight (approximately 15
oz/yd2) fabric comprised of a woven blend of 75 percent wool, 20
percent nylon, and 5 percent other fabrics, by content. The
weave is a broken twill, constructed on a dobbie loom. The warp
contains 11 +- 2 ends yarns per centimeter. The weft contains 10
+- 2 ends yarns per centimeter. The yarn size is 4.5 metric.
The yarn is single spun, carded on the woollen system. The
fabric has been heavily fulled or napped to give it a melton
appearance. An acrylic plastic has been applied to one surface
on a dry weight basis of 1.2 +- 0.1 ounces per square yard. The
method of application consists of applying the foamed plastic
acrylic resin on the surface of the fabric. A blade levels off
the coating and removes any excess foam. The foam is then dried.
The applied surface has a lighter color than the untreated side.
ISSUE:
Is the instant merchandise considered coated with plastics
for classification purposes 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. The
General Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. Goods which
cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
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.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note 59.03(3) states that fabrics with plastics which
"can be seen only by reason of a resulting change of colour,
usually fall[] in Chapters 50 to 55, 58 or 60."
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, the fabric does
not have a plastics application which, but for a change in color,
is visible to the naked eye. Accordingly, the fabrics, as
represented by the samples, are not classifiable under Heading
5903, HTSUSA.
HOLDING:
As a result of the foregoing, the merchandise at issue is
classifiable under subheading 5111.30.6000, textile category 410,
as woven fabrics of carded wool or of carded fine animal hair,
other, mainly mixed or solely with man-made staple fibers, other.
Articles which meet the definition of "goods originating in the
territory of Canada" (see General Note 3(c)(ii)(B), HTSUSA) are
subject to reduced rates of duty under the United States-Canada
Free Trade Agreement Implementation Act of 1988. If the
merchandise constitutes "goods originating in the territory of
Canada," the applicable rate of duty is 43.6/kg + 34.2 percent
ad valorem. Otherwise, the rate of duty ("General rate") is
48.5/kg + 38 percent ad valorem.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division