CLA-2 CO:R:C:G 084689 HP
Mr. Charles Merendino
Mersant International Ltd.
158-12 Rockaway Blvd.
Jamaica, NY 11434
RE: Classification of certain laminated fabric
Dear Mr. Merendino:
This is in reply to your letter of April 19, 1989,
concerning the tariff classification of CINA/B fabric, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). It is assumed that the merchandise is being imported
from a country eligible for General Column 1 rates.
FACTS:
The merchandise at issue is a sample of fabric named
"CINA/B." It is a three-ply fabric composed of 70 percent wool,
and 30 percent viscose (rayon). You state that the wool/rayon is
kist bonded to a pre-existing sheet of plastics (polyurethane
foam), with an under layer of nylon knit tricot.
ISSUE:
Whether the fabric is laminated with plastics for
classification purposes under the HTSUSA?
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than tire cord fabrics. 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.
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, it is our
opinion that the subject merchandise meets the requirements for
classification in Heading 5903, HTSUSA.
The upper layer of the merchandise is composed of a
wool/rayon blend, while the bottom layer is of nylon tricot. GRI
3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
In this instance, the essential character is clearly imparted by
the wool/rayon blend fabric.
The upper layer of the merchandise, previously determined as
imparting the essential character of the article, is composed of
a blend of materials. Subheading Note 2 to Section XI, HTSUSA,
provides:
(A) Products of chapters 56 to 63 containing two or
more textile materials are to be regarded as consisting
wholly of that textile material which would be selected
under note 2 to this section for the classification of
a product of chapters 50 to 55 consisting of the same
textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which
determines the classification under general
interpretative rule 3 shall be taken into account.
Note 2(A) to Section XI, HTSUSA, provides:
Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly
of that one textile material which predominates by
weight over each other single textile material.
Ergo, classification of the merchandise is determined by the
fiber which predominates by weight in the fabric which imparts
the article's essential character.
HOLDING:
The merchandise at issue is classifiable under subheading
5903.20.3000, as textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading 5902, with
polyurethane, other. The applicable rate of duty is 5.3 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