CLA-2 CO:R:C:T 089772 HP
Mr. Phil Fligstein
General Manager
Home Furnishings Division
LB International Inc.
30 Hub Drive
Melville, NY 11747
RE: Roller blind fabric is coated visible to the naked eye
where plastics application creates visible patterns on the
fabric.
Dear Mr. Fligstein:
This is in reply to your letter of May 6, 1991,
concerning the tariff classification of roller blind material,
produced in Germany, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of three styles of
roller blind material, Honan Special, Honan Strutkur, and
Kimono. Honan Special is 100% cotton, while Honan Strutkur
and Kimono are of 100% polyester filament yarns. Honan
Special is coated with polyvinyl chloride; Honan Strutkur and
Kimono with a polyvinyl acrylic copolymer.
ISSUE:
Whether the plastics application is visible to the naked
eye?
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for classification of
textile fabrics 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. Any change in the "feel" of the material is
not taken into account. In essence, the plastics coating must
alter the visual characteristic of the fabric in order for the
fabric to be considered coated with plastics.
Applying the statutory test to the submitted samples,
using normally corrected vision in a well lighted room, we
consider the instant merchandise to be visibly coated. Not
only does the application of the plastics occlude the
interstices of the fabric, but the application also creates in
each style a distinct, visible pattern: rectangular in Honan
Special, horizontal in Honan Strutkur, and vertical in Kimono.
Clearly, this creation of a visible pattern changes the
visible characteristics of the fabric.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
Honan Special
... under subheading 5903.10.1000, HTSUSA, as textile
fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902, with
polyvinyl chloride, of cotton. The applicable rate of
duty is 5.3 percent ad valorem.
Honan Strutkur & Kimono
... under subheading 5903.90.2500, textile category 229,
as textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading
5902, other, of man-made fibers, other, other. The
applicable rate of duty is 8.5 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you 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 at your local Customs office.
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 status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division