HQ 084026: Classification of fabric

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 084026

                                        June 7, 1989


          CLA-2 CO:R:C:G  084026 DSN

          CATEGORY:  Classification

          TARIFF NO.:  5407.60.2065

          Ms. Melanie S. Barlow
          Director of Purchasing
          Roffe, Inc.
          808 Howell Street
          Seattle, Washington 98101

          RE:  Classification of fabric

          Dear Ms. Barlow:

                This ruling letter is in response to your inquiry of
          February 7, 1989, on behalf of Roffe, Inc., requesting
          classification of fabric under the Harmonized Tariff Schedules of
          the United States Annotated (HTSUSA).  Two swatches of fabric
          produced in Sweden were originally submitted for review.  Another
          sample, a larger version of the swatches was provided for
          analysis.

          FACTS:

                The samples submitted are a printed woven fabric composed
          of what appears to be 100 percent polyester filament yarn which
          weighs approximately 87.681 grams per square meter.  According to
          your submissions the fabric contains a plastic coating and is
          water resistant.  The samples are intended to be manufactured
          into ski jackets.

          ISSUE:

                Whether the samples at issue are classified as coated
          fabrics under the HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise 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.











                                         -2-

          Coated fabrics are provided for in Chapter 59, HTSUSA.  Heading
          5903, HTSUSA, provides for textile fabrics impregnated, coated,
          covered or laminated with plastics, other than those of heading
          5902.  Chapter 59, note 2(a)(1), provides that heading 5903
          applies to textiles fabrics, impregnated, coated, covered or
          laminated with plastics, other than fabrics in which the
          impregnation, coating or covering cannot be seen with the naked
          eye.

                The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes to heading 5903 clarify the above chapter note
          by stating that textile fabrics in which the impregnation,
          coating or covering cannot be seen with the naked eye or can be
          seen only by reason of a resulting change in color usually fall
          in chapters 50 to 55, 58 or 60.  With respect to the instant
          samples, the coating does not appear visible to the naked eye.
          Only under magnification does any coating appear visible.

                We note that there are no provisions in the HTSUSA for
          water-resistant fabric.  Whether a fabric is water-resistant does
          not affect its classification.  Water-resistancy is only a factor
          when classifying certain articles of wearing apparel like ski
          wear.  Only if this fabric is made into a garment, and that
          garment is submitted for a ruling request, will we determine for
          classification purposes whether it is water-resistant.

          HOLDING:

                The fabric at issue is classified under subheading
          5407.60.2065, HTSUSA, which provides for 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 non-textured polyester filaments,
          other, printed, weighing not more than 170 g/sq.m., flat fabrics,
          textile category 619, and dutiable at the rate of 17 percent ad
          valorem.

                Due to the changeable nature of the statistical annotation
          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.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division