HQ 086266: Knit fabric with spattering of thermoplastic resin, wheredotsof resin are visible to the naked eye, is considered coated withplastics under Note 2 to Chapter 59.

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 086266

                               January 22, 1990




CLA-2 CO:R:C:G  086266  HP

CATEGORY:  Classification

TARIFF NO.:  5903.90.2500

Stephen M. Zelman, Esq.
Attorney at Law
271 Madison Avenue
New York, NY 10016

RE:  Knit fabric with spattering of thermoplastic resin, where
dots
of resin are visible to the naked eye, is considered coated with
plastics under Note 2 to Chapter 59.

Dear Mr. Zelman:

     This is in reply to your letter of December 19, 1989,
concerning the tariff classification of coated fabric, produced
in
France, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  Please reference your client Samuel Haber's
Sons, Division of QST Industries.

FACTS:

     The merchandise at issue consists of a textile fabric, Style
F7668 (Color: Black), constructed of a weft inserted warp knit
with
a fiber content of 75% rayon and 25% polyester.  The fabric
contains a pattern of thermoplastic drops of polyamide resin, and
is to be used as interlining material for wearing apparel.

ISSUE:

     Whether the fabric is considered visibly coated with
plastics
under the HTSUSA?

LAW AND ANALYSIS:

     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 (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.  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 visibly coated.  The coating appears as small,
crystalline particles, roughly similar to salt.  The Explanatory
Notes (EN) to the HTSUSA constitute the official interpretation of
the tariff at the international level.  The EN to this heading
includes therein:

[T]extile fabrics which are spattered by
spraying with visible particles of thermoplas
tic material and are capable of providing a
bond to other fabrics or materials on the
application of heat and pressure.

     The instant fabric has been sprayed with particles of ther
moplastic material and is capable of providing a bond to other
fabrics.  It is our opinion, therefore, that Style F7668 is
classified in heading 5903.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 5903.90.2500, HTSUSA, textile category
229, as textile fabrics impregnated, coated, covered or laminated
with plastics, other than those of heading 5902, with polyvinyl
chloride, of man-made fibers, other.  The applicable rate of duty
is 8.5 percent ad valorem.
     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 negotiations 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 issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the re
straint (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