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HQ 086266


January 22, 1990

CLA-2 CO:R:C:G 086266 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Stephen M. Zelman, Esq.
Attorney at Law
271 Madison Avenue
New York, NY 10016

RE: Knit fabric with spattering of thermoplastic resin, where dots of resin are visible to the naked eye, is considered coated with plastics under Note 2 to Chapter 59.

Dear Mr. Zelman:

This is in reply to your letter of December 19, 1989, concerning the tariff classification of coated fabric, produced in
France, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference your client Samuel Haber's Sons, Division of QST Industries.

FACTS:

The merchandise at issue consists of a textile fabric, Style F7668 (Color: Black), constructed of a weft inserted warp knit with a fiber content of 75% rayon and 25% polyester. The fabric contains a pattern of thermoplastic drops of polyamide resin, and is to be used as interlining material for wearing apparel.

ISSUE:

Whether the fabric is considered visibly 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, the instant merchandise is visibly coated. The coating appears as small, crystalline particles, roughly similar to salt. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN to this heading includes therein:

[T]extile fabrics which are spattered by spraying with visible particles of thermoplas tic material and are capable of providing a bond to other fabrics or materials on the application of heat and pressure.

The instant fabric has been sprayed with particles of ther moplastic material and is capable of providing a bond to other fabrics. It is our opinion, therefore, that Style F7668 is classified in heading 5903.

HOLDING:

As a result of the foregoing, the instant merchandise is classified 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, with polyvinyl chloride, of man-made fibers, 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 re straint (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.

Sincerely,

John Durant, Director
Commercial Rulings Division

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