United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085094 - HQ 0085183 > HQ 0085095

Previous Ruling Next Ruling

HQ 085095

OCTOBER 10, 1989

CLA-2 CO:R:C:G 085095 PR; NY 842240


TARIFF NO.: 5903; 5407.42.0060

Mr. Matthew Morris
International Division
Brookwood Companies, Inc.
10 East 39th Street
New York, New York 10016

RE: Tariff Status of Certain Fabric

Dear Mr. Morris:

This ruling is in response to your letter of June 6, 1989, addressed to our New York office, concerning the tariff status of fabric produced in Taiwan, which will be used in the manufacture of nylon bags and soft sided luggage.


The merchandise is described as 420 denier nylon plain weave pack cloth; made of filament yarn; roll dyed; with 60 X 38 yarns per centimeter; weighing 175.77 grams per square meter; in widths of 152.4 cm; and with a one ply visible coating.

The sample is a plain woven blue man-made fiber fabric with an opaque milky white material (assumed to be plastics) applied to one surface. The plastics material cannot be seen with the naked eye except for the change in color that it produces.


The issue presented is whether there is sufficient plastics on the sample to cause that fabric to be classifiable as an "impregnated, coated, or covered" fabric under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. Note 2 to Chapter 59, HTSUSA, states 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;


In view of the above, the plastics application on the submitted sample can be seen with the naked eye only by reason of a change in the color of the fabric's surface. Therefore, the fabric is not impregnated, coated, covered, or laminated within the purview of Chapter 59 Note 2(a)(1), and is classifiable under the provision for dyed fabrics of synthetic filament yarn, containing 85 percent or more by weight of nylon filaments and weighing more than 170 grams per square meter, in Subheading 5407.42.0060, HTSUSA, with duty, as a product of Taiwan, at the 1989 rate 17 percent ad valorem. The designated textile and apparel category for that subheading is 620.

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 internal issuance of the U.S. Customs Service, which is available for inspection 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.


John Durant, Director

Previous Ruling Next Ruling

See also: