CLA-2 CO:R:C:G 081877 PR
Ms. Saralee Antrim
Carmichael International Service
P.O. Box 54772, Terminal Annex
Los Angeles, California 90026-5097
RE: Classification of a woven fabric with a plastics
application
Dear Ms. Antrim:
This is in reply to your letter of January 14, 1988, on
behalf of R. Doherty International, Inc., requesting a ruling
on the classification of a certain fabric.
FACTS:
The submitted swatch of woven dyed fabric, described as
"208T Chintz", is stated to be composed of 65 percent
polyester and 35 percent cotton. It has a silver-colored
application on one side which we assume to be plastics
material. A similar swatch of fabric without the plastics
application was also submitted for comparison purposes.
ISSUE:
The issue presented is whether the swatch of fabric with a
plastics application is classifiable as a fabric impregnated,
coated, or covered with plastics, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered, or laminated with plastics
(except tire cord which is provided for in Heading 5902).
- 2 -
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading 5903 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
(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.
It is our view that the wording of Note 2(a)(1) ("visible
to 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, or covered."
Therefore, following the strict wording of Note 2(a)(1),
for a fabric to be considered "impregnated, coated, or
covered" within that requirement, the plastics material added
to the fabric must be visibly distinguishable from that fabric
without the use of magnification.
Under magnification, it is obvious that, as noted above,
one side of the fabric has a plastics application on its
surface. However, we are precluded from using magnification
to determine whether a fabric is "impregnated, coated, or
covered" with plastics under the HTSUSA. Note 2(a) requires
that the plastics must be "seen with the naked eye," otherwise
than by a change in color.
While the swatch without the plastics is noticeably less
stiff, such a comparison has no relevance under the HTSUSA in
view of the "naked eye" test specifically set out in Note
2(a)(1).
Applying this statutory test to the submitted samples,
using normally corrected vision in a well lighted room, the
submitted sample does not meet the criterion of having the
plastics application visible to the naked eye. Accordingly,
the fabric has not been impregnated, coated, or covered with
plastics for purposes of Heading 5903.
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Since the fabric is not classifiable under Heading 5903,
it is, therefore, a fabric classifiable in either Chapter 52,
if considered to be of cotton, or, if of man-made fibers, in
either Chapter 54 (if of filaments) or Chapter 55 (if of
staple fibers).
Note 2(A), Section XI, HTSUSA, provides that goods
classifiable in Chapters 50 to 55, and of a mixture or two or
more textile materials are to be classified as if consisting
of that one textile material which predominates by weight over
each other single material.
HOLDING:
If the polyester fibers in the fabric are in the form of
filaments, fabric as represented by the submitted swatch is
classifiable under Subheading 5407.82.00, which provides for
other dyed woven fabrics of synthetic filament yarn,
containing less than 85 percent of synthetic filaments, mixed
mainly or solely with cotton and dutiable at the rate of 17
percent ad valorem.
If the polyester fibers in the fabric are in the form of
staple fibers and the fabric weighs less than 170 grams per
square meter, fabric as represented by the submitted swatch is
classifiable under Subheading 5513.21.00, which provides for
dyed plain weave fabrics of synthetic staple fibers,
containing less than 85 percent of such fibers, mixed mainly
or solely with cotton. If the fabric weighs over 170 grams
per square meter, the fabric is classifiable under a similar
provision, Subheading 5514.21.00. In either classification,
the applicable rate of duty is 17 percent ad valorem.
These classifications represent the present position of
the Customs Service under the HTSUSA. If there are changes
before the effective date of January 1, 1989, this advice may
not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division