us-cbp-cross-rulings-hq-087879•HQ 087879: Classification of fusible interlining fabric with an application of thermoplastic resin; coated for classification purposes; classifiable in Heading 5903
HQ 087879: Classification of fusible interlining fabric with an application of thermoplastic resin; coated for classification purposes; classifiable in Heading 5903
us-cbp-cross-rulings-hq-087879HQ 087879: Classification of fusible interlining fabric with an application of thermoplastic resin; coated for classification purposes; classifiable in Heading 5903Guidance
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 087879
September 18, 1990
CLA-2 CO:R:C:G 087879 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 an
application of thermoplastic resin; 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 F1302, F1403, F1608, and F8493. Each
sample is a weft knit, "natural" colored, man-made fabric with
an application of thermoplastic drops of polyamide resin on one
side. Style F1302 is composed of a blend of 68 percent rayon
and 32 percent nylon fabric; style F1403 is composed of a blend
of 70 percent rayon and 30 percent nylon fabric; style F1608 is
composed of a blend of 76 percent rayon and 24 percent nylon
fabric; and style F8493 is composed of a blend of 50 percent
nylon, 28 percent cotton, and 22 percent rayon 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 the
plastics application on all of the samples is visible, and,
therefore, the submitted samples 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.
The thermoplastic coatings applied to all of the submitted
samples are visible to the naked eye. On all of the samples, the
coating appears as small, crystalline particles, similar to salt.
In addition, textile fabric with this kind of thermoplastic
coating is 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 F1302, F1403, F1608,
and F8493, 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
Commercial Rulings Division
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