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HQ 083535


December 27, 1989

CLA-2 CO:R:C:G 083535 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500; 5903.90.2500

Ms. Patti Zupan
Production Scheduler
Helly-Hansen (US) Inc.
17275 N.E. 67 Court
Redmond, WA 98052

RE: Classification of coated fabrics

Dear Ms. Zupan

This is in reply to your letter of September 23, 1988, concerning the tariff classification of coated fabrics, produced in the USA, Norway, Taiwan, and Japan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
In the interests of uniformity, we will furnish a binding ruling on those fabrics made in the United States, in the event those fabrics are ever imported from another country.

FACTS:

The merchandise at issue consists of six swatches of fabric coated with plastics.

Fabric 1,"Helly-Tech Classic," is polyurethane ("PU") coated nylon, made in the USA, and colored periwinkle.
Fabric 2,"Helly-Tech Ultra," is PU coated nylon, made in the USA, colored teal. Fabric 3,"Sunglow Crinkle," is acrylic coated nylon, made in the USA, colored plum.
Fabric 4,"Lightning," is PU coated nylon, made in Norway, colored royal. Fabric 5,"IZ," is acrylic coated nylon, made in Taiwan, colored red. Fabric 6,"Toray," is acrylic coated nylon, Made in Japan, colored aqua.

We assume, for purposes of this ruling, that none of the fabrics are over 70 percent by weight of plastics.

ISSUE:

Whether the fabrics are considered coated with plastics under the HTSUSA?
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, it is our opinion that swatch numbers 1, 2,
4, and 6 have a plastics application visible to the naked eye. The plastics application on swatch numbers 3 and 5, if at all visible, is apparent only through a change in color, particularly within the interstices.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows: fabric numbers 1, 2, and 4, under subheading 5903.20.2500, HTSUSA, textile category
229, as textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane, of man-made fibers, other, other.
The applicable rate of duty is 8.5 percent ad valorem.

Fabric number 6, under subheading 5903.90.2500, HTSUSA, 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.

Fabric numbers 3 and 5, either heading 5407, HTSUSA, if the fabrics are composed of man-made filaments, or within Chapter 55, HTSUSA, if the fabrics are composed of man-made staple fibers, depending upon construction and fiber content.
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 renegotiations 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 applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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