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HQ 089967


October 29, 1991

CLA-2 CO:R:C:T 089967 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Ms. Melanie S. Barlow
Roffe, Inc.
808 Howell Street
Seattle, WA 98101

RE: Coated fabric; visible to the naked eye; Note 2, Chapter 59.

Dear Ms. Barlow:

This is in reply to your letter dated July 18, 1991, to our New York office, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise was submitted for examination and is described below.

FACTS:

The merchandise in question consists of a 100 percent woven nylon microfiber fabric, style Faido #2535091-00. The fabric has been coated with an acrylic microcoating that weighs five grams per square meter. The coating contains minute silver flakes which we presume are composed of a metalized plastic. The fabric is manufactured in Switzerland and will be imported in rolls.

ISSUE:

The issue presented is whether the fabric in question is visibly coated with plastics such that it is considered coated for tariff purposes.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for, inter alia, textile fabrics coated with plastics. Note 2, Chapter 59, HTSUSA, states that heading 5903 does not apply to fabrics in which the coating cannot be seen with the naked eye. In this instance, the silver flakes which form part of the microcoating are visible to the naked eye. Accordingly, the instant fabric is classifiable in heading 5903.

HOLDING:

The fabric in question, style #2533091-00 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. It is dutiable at the rate of 8.5 percent ad valorem and is subject to textile category 229.

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.

Sincerely,


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