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HQ 083452

September 8, 1989

CLA-2 CO:R:C:G 083452 HP


TARIFF NO.: 5906.99.1000; 5906.99.2500

Ms. Mary Ann Ost
Import Administrator
H.Z. Bernstein Co., Inc.
One World Trade Center
Suite 1973
New York, NY 10048

RE: Classification of rubberized fabrics

Dear Ms. Ost:

This is in reply to your letter of December 12, 1988, concerning the tariff classifica tion of rubberized fabrics, produced in Italy, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference you client S. Goldberg & Co.,


The merchandise at issue consists of two swatches of fabric with a rubberized back coating. The first swatch, style "Boca," has a fabric composed of wholly spun fibers, of
70 percent acrylic, 30 percent polyester, and a rubberized back coating. The fabric weighs 7 ounces per linear yard; 285 grams per square meter. The warp consists of 30 yarns per inch, the filling at 25 yarns per inch, with an average yarn number of 8750.
The warp and filling equals NM 8700/1, and the width equals 150 centimeters (59 inches). The fabric is a plaid weave of different color yarns, not to be used in the manufacture of neckties.

The second swatch, style "Sicilia Dis Pigalle," has a plain weave, two harness fabric, composed of 80 percent reprocessed cotton, 20 percent polyester, chief value cotton, and a rubberized back coating. Colored fabric is used, with the yarn dyed black. The warp is 10:5, with the filling at 8. The warp and filling yarn size is NM/1/10,000, 34 x 30 carded yarns. The fabric weighs 8/9 ounces per square yard; 420/ 430 grams per square meter, rubberized. The width of the fabric equals 58/59 inches ( 150 centimeters). The yarns are carded and the fabric is napped.


Whether the instant fabric is considered "rubberized" under the HTSUSA?

Heading 5906, HTSUSA, provides for rubberized textile fabrics, other than those of tire cord. The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order.

Note 4 to Chapter 59, HTSUSA, provides, in pertinent part:

For the purposes of heading 5906, the expression " rubberized textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 percent by weight of textile material;

(d) Plates, sheets or strip, of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement....

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5906 direct us to the Explanatory Notes for heading 4008 (plates and sheets of rubber) for a definition of when the textile fabric is present merely for reinforcing purposes.

The Explanatory Notes to heading 4008, HTSUSA, provide:

[With respect to fabric where the textile is present merely for reinforcing purposes], unfigured, unbleached, bleached or uniformly dyed textile fabrics, when applied to only one face of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles and special products, such as pile fabrics, tulle and lace, are regarded as having a function beyond that of mere reinforcement.

It is our opinion that the textile fabric clearly serves a purpose supplemental to
"mere reinforcement." Both samples are composed of different color yarns, with distinctive patterns suitable for use in apparel, upholstery, etc . Therefore, the instant merchandise is classifiable as rubberized textile fabric. HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows: style
"Boca" under subheading 5906.99.2500, HTSUSA, textile category 229, as rubberized textile fabrics, other than those of heading 5902, other, other, of man-made fibers, other. The applicable rate of duty is 8.5 percent ad valorem.

Style "Sicilia Dis Pigalle" under subheading 5906.99.1000, HTSUSA, as rubberized textile fabrics, other than those of heading 5902, other, other, of cotton. The ap plicable 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.


John Durant, Director
Commercial Rulings Division

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