CLA-2 CO:R:C:T 953303 jb
Mr. L. Pascal
Ambassade de France aux Etats Unis
4101 Reservoir Road
Washington D.C., 20007-2169
RE: Request for Reconsideration of NYRL 876168; hook and loop
fabric; Note 1 and 2(a) to chapter 59, HTSUSA, visible to
naked eye; Note 5 to chapter 58, HTSUSA; EN A(2) to heading
5806, narrow woven fabric, false selvage; subheadings
5806.10.2000 and 6001.22.0000, HTSUSA
Dear Mr. Pascal:
This is in response to your letter, dated January 25, 1993,
requesting reconsideration of New York Ruling Letter (NYRL)
876168, dated July 14, 1992, regarding the classification of hook
and loop fabric under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Our New York office has
provided us with small samples of the fabric originally submitted
with the classification request.
FACTS:
The article at issue is a VELCRO-type hook and loop fabric
exported from France by V. Louison et Cie. Both the hook and
loop portions will be imported into the U.S. in bulk, on rolls,
and will be used together as fasteners for healthcare products.
The hook portion of the tape, referred to as Article 10699,
is a woven fabric of pile construction, approximately one inch
wide. The fabric is assumed to be 100 percent nylon. There is a
coating on the back side of the fabric which is not visible to
the naked eye, and serves to prevent the two lengthwise edges of
the fabric from ravelling, thus creating two fast edges.
The loop portion of the fastener tape, referred to as
Article 11675, is a 100 percent nylon tricot knit fabric of
brushed loop pile construction. It has a 3/32 inch thick
polyurethane foam laminated to the back of the fabric. The
sample submitted with the original ruling request is 4-1/2 inches
wide with two cut fast edges.
NYRL 876168, dated July 14, 1992, classified the hook and
loop fabric in subheadings 5806.10.2000 and 6001.22.0000, HTSUSA,
respectively. You feel that both fabrics should instead be
classified in heading 5903, HTSUSA, the classification accorded
to the articles by the European Economic Community.
ISSUE:
Whether the hook and loop fabric is classifiable in
heading 5903, HTSUSA, or in headings 5806 and 6001, HTSUSA,
respectively?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI will be applied, in the order of their
appearance.
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902 (Emphasis added). Note 1 to chapter
59, HTSUSA, defines "textile fabrics" as:
applies only to the woven fabrics of chapters 50 to 55 and
headings 5803 and 5806, the braids and ornamental trimmings
in the piece of heading 5808 and the knitted or crocheted
fabrics of heading 6002.
Note 2(a) to chapter 59, HTSUSA, states that heading 5903,
HTSUSA, applies to:
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 (usually
chapters 50 to 55, 58 or 60); for the purpose of
this provision, no account should be taken of any
resulting change of color; (Emphasis added)
The hook fabric (Article 10699) is a "textile fabric" for
the purposes of Note 1 to chapter 59, HTSUSA, since it is
classifiable in heading 5806, HTSUSA; a heading explicitly stated
as qualifying for inclusion in chapter 59, HTSUSA. Heading 5806,
HTSUSA, provides for "narrow woven fabrics". Note 5(a) to
chapter 58, HTSUSA, defines narrow woven fabrics as:
Woven fabrics of a width not exceeding 30 cm, whether woven
as such or cut from wider pieces, provided with selvages
(woven, gummed or otherwise made) on both edges;
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) represent the official
interpretation of the tariff at the international level.
EN (A)(2) to 5806, HTSUSA, defines woven fabrics as:
Strips of a width not exceeding 30 cm, cut (or slit) from
wider pieces of warp and weft fabric (whether cut (or slit)
longitudinally or on the cross) and provided with false
selvedges on both edges, or a normal woven selvedge on one
edge and a false selvedge on the other. False selvedges are
designed to prevent unravelling of a piece of cut (or slit)
fabric and may, for example, consist of a row of gauze
stitches woven into the wider fabric before cutting (or
slitting), of a simple hem, or they may be produced by
gumming the edges of strips, or by fusing the edges in the
case of certain ribbons of man-made fibres. Strips cut (or
slit) from fabric but not provided with a selvedge, either
real or false, on each edge, are excluded from this heading
and classified with ordinary woven fabrics.***
The hook fabric is considered a narrow woven fabric by
virtue of the fact that the coating applied to the back creates a
fast edge as required by both Note 5(a) to chapter 58, HTSUSA,
and the EN (A)(2) to heading 5806, HTSUSA. This coating creates
a "false selvage" which prevents the fabric from unravelling
(See, HRL 951998 dated September 15, 1992 and HRL 950102, dated
February 10, 1992).
Though the hook fabric has the requisite characteristics of
a narrow woven fabric, where the coating serves to secure the
edge of the fabric and prevent its unravelling, (as per the
chapter note and EN), it does not meet the terms of Note 2(a)(1)
to chapter 59, HTSUSA, requiring that the coating applied to the
fabric be "visible to the naked eye". As was discussed in
HQ 950562, dated January 9, 1993, regarding the plastic coating
of a life vest:
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 the fabric itself. In essence, the
plastics coating must alter the visual characteristic of the
fabric in order for the fabric to be considered coated with
plastics.
Thus, as the coating applied to the hook fabric is not
visible to the naked eye, the fabric is precluded from
classification in heading 5903, HTSUSA.
The second portion of the merchandise, the loop fabric
(referred to as Article 11675), is a knit pile fabric
classifiable in heading 6001, HTSUSA; this headings is not
enumerated in Note 1 to chapter 59, HTSUSA, as a qualifying
heading. This is further supported by a reading of Note 1(c) to
chapter 60 which states:
This chapter does not cover:
Knitted or crocheted fabrics, impregnated, coated,
covered or laminated, of chapter 59. However, knitted
or crocheted pile fabrics, impregnated, coated, covered
or laminated, remain classified in heading 6001.
(Emphasis added)
Accordingly, the hook and loop fabric was correctly
classified in subheadings 5806.10.2000 and 6001.22.0000, HTSUSA,
respectively.
HOLDING:
The hook fabric, Article 10699, does not have a coating
visible to the naked eye and as such is precluded from
classification in chapter 5903, HTSUSA. Article 10699 is
classifiable in subheading 5806.10.2000, HTSUSA. The applicable
rate of duty is 9.5 percent ad valorem and the quota category is
229.
The loop fabric, Article 11675, is a knit pile fabric which
does not qualify as a textile fabric for purposes of chapter 59,
HTSUSA. Article 11675 is classifiable in subheading
6001.22.0000, HTSUSA. The applicable rate of duty is 19.5
percent ad valorem and the quota category is 224.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 negotiations and changes
to obtain the most current information available we suggest the
importer 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 for
inspection at the local Customs office.
Due to the change of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, the importer should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Director