HQ 086666: Modification of HRL 086139 JS, dated January 16, 1990; Classification of coated fabrics

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 086666

                                    March 16, 1990




            CLA-2 CO:R:C:G  086666 DRR  x-ref 086139 JS

            CATEGORY:  Classification

            TARIFF NO.: 5407.42.0030

            Mr. R. B. McKenny
            C. S. Emery & Company
            P.O. Box 307
            Derby Lane Vermont, 05830

            Re:  Modification of HRL 086139 JS, dated January 16, 1990;
                 Classification of coated fabrics

            Dear Mr. McKenny:

                 This is in further response to your letter of October 27,
            1989, in which you requested, on behalf of Consoltex, Montreal,
            a tariff classification ruling, under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), for two
            samples of coated nylon fabric.  Our response to your October
            27, 1989, request, Headquarters Ruling Letter (HRL) 086139 JS,
            dated January 16, 1990, classified the fabric in question under
            subheading 6002.93.0080, HTSUSA.  We have had occasion to
            review that ruling and have determined that it is in error.

            FACTS:

                 The merchandise at issue is represented by two sample
            swatches of 100 percent denier nylon fabric, plain weave, with
            a stitch count of 104 ends and 84 picks with a 59-60 inch
            width.  In your letter, you state that both fabrics are coated
            with one ounce per square yard of fire retardant polyurethane
            plastic which renders them waterproof.  Both fabrics are also
            treated with a fluorocarbon water repellent and an antistatic
            finish.  The total weight of the material is given as 2.8 +/-
            0.15 ounce per square yard with the base fabric as 1.8 ounces
            and the coating as one ounce per square yard.

            ISSUE:

                 Whether the fabric in question is classifiable under
            subheading 6002.93.0080, HTSUSA or subheading 5407.42.0030,
            HTSUSA.













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            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI),
            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.  HRL 086139 classified the
            samples in Heading 6002, HTSUSA, which provides for other
            knitted or crocheted fabrics.  The samples are more
            appropriately provided for as woven fabrics under Heading 5407.

            HOLDING:

                 The fabrics in question are classified under subheading
            5407.42.0030, HTSUSA, with a duty rate of 17 percent ad
            valorem, and subject to textile visa category 620.

                 This notice to you should be considered a modification of
            HRL 086139 under 19 CFR 177.9(d)(1) (1989), copy enclosed.  It
            is not to be applied retroactively to HRL 086139 (19 CFR
            177.9(d)(2) (1989)) and will not, therefore, affect the
            transaction for the importation of your merchandise under that
            ruling.  However, for the purposes of future transactions in
            merchandise of this type, HRL 086139 will not be valid
            precedent.  We recognize that pending transactions may be
            adversely affected by this revocation, in that current
            contracts for importation arriving at a port subsequent to the
            release of HRL 086666 will be classified under the new ruling.
            If such a situation arises, you may, at your discretion, notify
            this office and apply for relief from the binding effects of
            the new ruling as may be dictated by the circumstances.

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact the 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


















                                         - 3 -


            changes, 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

            Enclosure















































            drimmer library / 086666
            1cc: A.D., N.Y. Seaport
            DRimmer:za:02/28/90