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HQ 087354


September 18, 1990

CLA-2 CO:R:C:G 087354 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Mr. Stephen M. Zelman
Attorney at Law
271 Madison Avenue
New York, N.Y. 10016

RE: Classification of fusible interlining fabric with plastics applications; coated for classification purposes; classifiable in Heading 5903

Dear Mr. Zelman:

This letter is in response to your inquiry of May 18, 1990, on behalf of Samuel Haber's Sons, Division of QST Industries, requesting tariff classification of fusible interlining fabrics. Samples were submitted for examination.

FACTS:

You have submitted four styles of fusible interlining fabric for classification: styles F2613, F2643, F3660, and F7633. Each sample is a weft knit, "natural" colored, man-made fabric. All of the styles, except for F7633, have an application of thermoplastic drops of polyamide resin on one side; style F7633 contains an application of polyester. Styles F2613, F2643, and F7633 are made of 100 percent polyester fabric; Style F3660 is made of a blend of 33 percent rayon, 28 percent nylon, 23 percent cotton, and 16 percent acrylic fabric.

You state that the fabric is used as interlining, primarily on wearing apparel. The thermoplastic drops of polyamide resin are capable of providing a bond to other fabrics or material on the application of heat and pressure. You believe that for all of the samples the plastic is visible, and, therefore, they are classifiable in Heading 5903 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

Whether the submitted samples are classifiable in Heading 5903, HTSUSA, as textile fabrics impregnated, coated, covered or laminated with plastics?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Note 2 to Chapter 59 states that Heading 5903 applies to the following:

(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 (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color.

The Explanatory Notes are the official interpretation of the HTSUSA at the international level. They state for Heading 5903 the following:

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.

We believe that the coatings applied to all of the submitted samples are visible to the naked eye. On samples F3660 and F7633, the coating appears as small, crystalline particles, similar to salt. On samples F2613 and F2643, the coating appears as specks or dots of matter lodged between the weave of the fabric. In addition, the styles of textile fabric with the thermoplastic coating are the type of article covered by Heading 5903, HTSUSA, according to the Explanatory Notes. Therefore all of the submitted samples are classifiable in Heading 5903.

HOLDING:

All of the submitted samples, styles F2613, F2643, F3660, and F7633, are classified under subheading 5903.90.2500, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of Heading 5902, other, of man-made fibers, other, other. The rate of duty is 8.5 percent ad valorem, and the textile category is 229.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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.

Sincerely,

John Durant, Director

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