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HQ 087119

August 17, 1990

CLA-2 CO:R:C:G 087119 CRS


TARIFF NO.: 5903.90.2500

Mr. Nam Y. Choi
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675

RE: Woven fusible interlining cloth where thermoplastic coating is visible to the naked eye is considered coated with plastics; modification of HRL 085849 dated January 8, 1990

Dear Mr. Choi:

This is in reply to your letter dated April 25, 1990, in which you requested a ruling concerning the classification of woven fusible interlining cloth under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted with your request.


The merchandise in question is a bleached plain woven fabric of 100 percent staple viscose rayon, item no. IS-12M. The fabric is spattered with a thermoplastic material which when heated, serves to bond the interlining to other fabrics. The fabric will be imported from the Republic of Korea in 44/45 inch widths. Entry will be through the port of New York.

The fabric was submitted by Customs to laboratory analysis which determined that the fabric has been sprayed with polyamide dots that enable the fabric to be thermally bonded to other fabrics by the application of heat and pressure. The sample fabrics are 93 percent rayon fabric and 7 percent polyamide dots, by weight.

The fabric at issue, IS-12M, was the subject of a previous ruling request in Headquarters Ruling Letter (HRL) 085849 dated January 8, 1990. There it was held that the plastic coating was not visible to the naked eye and consequently, that the fabric was not classifiable in heading 5903, HTSUSA.


Whether the thermoplastic coating is visible to the naked eye such that the interlining fabric is classifiable in heading 5903, HTSUSA.


Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics. Note 2(a)(1), Chapter 59, HTSUSA, restricts the scope of heading 5903 to those textile fabrics in which the impregnation, coating or covering can be seen with the naked eye.

The Harmonized Commodity Description and Coding System, Explanatory Notes (1990), which constitute the official interpretation of the Harmonized System at the international level (four and six digits), provide in pertinent part at EN 59.03, page 816, that:

This heading also covers...textile fabrics which are spattered by spraying with visible particles of thermoplastic material and are capable of providing a bond to other fabrics or materials on the application of heat and pressure.

The plastics (polyamide) coating applied to the fabric at issue is visible to the naked eye in the form of small crystalline particles. Moreover, as a result of the plastics coating, the IS-12M fabric is capable of bonding to other fabrics on the application of heat and pressure. Consequently, the fabric is classifiable in heading 5903.

The instant fabric is identical with the fabric at issue in HRL 085849. In view of this, we no longer adhere to our holding in HRL 085849.


Accordingly, the fabric in question is classifiable in subheading 5903.90.2500, HTSUSA, under the provision for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other, other, and is dutiable at a rate of 8.5 percent ad valorem. The textile category is 229.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 085849 of January 8, 1990, is modified in conformity with the foregoing.

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 importation of this merchandise to determine the current status of any import restraints or requirements.


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