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HQ 083448

APRIL 10, 1989

CLA-2 CO:R:C:G 083448 PR


TARIFF NO.: 5903.20.3000

Diane L. Weinberg, Esquire
Rode & Qualey
295 Madison Avenue
New York, New York 10017

RE: Classification of certain laminated fabric

Dear Ms. Weinberg:

This is in reply to your letter of January 4, 1988, on behalf of Rose Coat and Suit Co., Inc., requesting a ruling on the classification of certain laminated fabric. Our ruling on the matter follows.


The submitted sample is a swatch of 3-ply material. It consists of two outer fabric layers laminated to a center layer of sheet plastics (polyurethane) foam material. The center layer is stated to have a thickness of 0.06 millimeters. One surface of the material is a heavily napped woven fabric, stated to be 70 percent wool and 30 percent nylon. The other surface is a lightweight man-made fiber tricot knit fabric. The plastics layer is visible when viewing a cross-section of the material. The merchandise will be produced in Italy.


The issue presented is whether the subject material is classifiable in Heading 5903, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a woven fabric laminated with plastics?


Heading 5903, located in Chapter 59, HTSUSA, provides for textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. Note 2 to Chapter 59, states, in pertinent part, that 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 * * * for the purpose of this provision, no account should be taken of any resulting change of color;

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(5) Plates, sheets or strip of cellular plastics, com- bined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).

The subject merchandise does not fall within any of the exceptions of Note 2 and, therefore, meets the requirements for classification in Heading 5903.

Since the merchandise is composed of two different fabrics, classification of that merchandise is governed by General Rule of Interpretation (GRI) 3(b), HTSUSA, which states that composite goods consisting of different materials or components shall be classified as if they consisted of the material or component which gives them their essential character. In this instance, the essential character is clearly imparted by the heavy napped fabric.

Subheading Note 2 in Section XI 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) in Section XI provides:

(A) 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.

Pursuant to the above, the classification of the subject merchandise is determined by the fiber which predominates by weight in the fabric providing that material's essential character.


Material, as represented by the submitted sample and as described above, is classifiable under the provision for other textile fabrics laminated with polyurethane, in Subheading 5903.20.3000, with duty at the rate of 5.3 percent ad valorem.


John Durant, Director

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