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HQ 084407

May 10, 1989

CLA-2 CO:R:C:G 084407 HP


TARIFF NO.: 5407.42.0060

Mr. Dick Kupperman
John King, Inc.
1121 East Pico Boulevard
Los Angeles, California 90021

RE: Tariff status of certain woven nylon fabric

Dear Mr. Kupperman:

This is in reply to your letter of April 28, 1989, concerning the tariff classification of dyed woven nylon fabric, produced in Taiwan, R.O.C., under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your reference is Port of Los Angeles entry number 717-1034877-3.


The merchandise at issue is represented by samples consisting of several swatches of woven dyed nylon fabric in various colors. The fabric is constructed of interwoven filament yarn. Each item emits a slight sheen from the surface, varying in intensity corresponding to the fabric's color. Although said to be coated, no coating appears visible when viewed without the aid of a magnifier. It is assumed that the fabric weighs more than 170 g/m2.


Whether the fabrics represented by the submitted sample are considered impregnated, coated, covered or laminated with plastics for purposes of classification under the HTSUSA.


Heading 5903, HTSUSA, provides for classification of textile products 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.

Applying the statutory test to the submitted samples, using normally corrected vision in a well lighted room, none of the submitted swatches has a plastics application which is visible to the naked eye. Accordingly, the fabrics, as represented by the samples, are not classifiable under Heading 5903. Such fabrics are therefore classifiable under Heading 5407.


The fabric, as represented by the samples, is classifiable under subheading 5407.42.0060, HTSUSA, Category 620, as woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading 5404, other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing more than 170 g/m2. The applicable rate of duty is 17 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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