HQ 086136: Hand woven fabric composed of woven polyurethane (PU) coatedcotton fabrics, not made up under Note 7 to Section XI, is stilla woven fabric coated with plastics.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 086136

                      January 12, 1990




CLA-2 CO:R:C:G  086136  HP

CATEGORY:  Classification

TARIFF NO.:  5903.20.1000

Mr. Leonard Roos
Silverman Products and Textiles, Inc.
205 West 39th Street
New York, NY 10018-3102

RE:  Hand woven fabric composed of woven polyurethane (PU) coated
cotton fabrics, not made up under Note 7 to Section XI, is still
a woven fabric coated with plastics.

Dear Mr. Roos:

         This is in reply to your letter of October 13, 1989, con-
cerning the tariff classification of woven polyurethane (PU)
fabric, produced in Taiwan, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).

FACTS:

         The merchandise at issue consists of plastic covered strips
hand woven into fabric form.  The woven textile strips are
composed of 68% cotton, 21% polyester and 11% rayon, coated on
one side with a pigmented PU plastic.  At this point, the strips
are approximately 1/4" wide.  Two 1/16" edges are then folded
over and in some way bonded to form a 1/8" upper surface.  The
strips are subsequently hand woven to form a fabric 30" wide by
252" long.

ISSUE:

         Whether the finished product is considered a plastic coated
fabric under heading 5903, HTSUSA?

LAW AND ANALYSIS:

         Individual Strips

                 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 (usual-
                         ly 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 clearly coated with plastics.  The merchandise
changes its appearance from a loosely woven cotton fabric to a
sheet of plastics.  The strips are therefore woven fabrics of
heading 5903, HTSUSA.

         Hand Woven Fabric

                 Heading 5903, HTSUSA, only applies to textile fabrics
meeting the above-stated requirements.  The General Explanatory
Notes to Section XI, HTSUSA, provides that "[g]oods which have
been made up within the meaning of Note 7 to Section XI....) are
excluded from classification as woven fabrics.  Note 7 to Section
XI provides that:

         For the purposes of [Section XI], the expression "made up"
         means:

                 (a)     Cut otherwise than into squares or rectangles;

                 (b)     Produced in the finished state, ready for use (or
                         merely needing separation by cutting dividing
                         threads) without sewing or other working (for
                         example, certain dusters, towels, tablecloths,
                         scarf squares, blankets);

                 (c)     Hemmed or rolled edges, or with a knotted fringe
                         at any of the edges, but excluding fabrics the cut
                         edges of which have been prevented from unravell-
                         ing by whipping or by other simple means;

                 (d)     Cut to size and having undergone a process of
                         drawn thread work;

                 (e)     Assembled by sewing, gumming or otherwise (other
                         than piece goods consisting of two or more lengths
                         of identical material joined end to end and piece
                         goods composed of two or more textiles assembled
                         in layers, whether or not padded); or

                 (f)     Knitted or crocheted to shape, presented in the
                         form of a number of items in the length.

         Under these requirements, the instant merchandise is not
"made up" for purposes of Section XI.  It is merely a further
worked fabric of heading 5903, and is still classifiable thereun-
der.

HOLDING:

         As a result of the foregoing, the instant merchandise is
classified under subheading 5903.20.1000, HTSUSA, as textile
fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902, with polyurethane, of cotton. 
The applicable rate of duty is 5.3 percent ad valorem.

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


                          Sincerely,


                           John Durant, Director
                           Commercial Rulings Division