HQ 086840: 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 086840

                         April 12, 1990

CLA-2 CO:R:C:G  086840 CB

CATEGORY:  Classification

TARIFF NO.:  5903.20.2500

Mr. R.B. McKenny
John V. Carr & Son Inc
P. O. Box 307
Derby Line, VT 05830

RE:  Classification of coated fabrics

Dear Mr. McKenny:

     This is in response to your letter of February 21, 1990, on
behalf of Consoltex Inc., requesting a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for certain coated fabrics from Canada.

FACTS:

     Three different fabrics coated with polyurethane plastic
were submitted for classification.  The first sample, Insulon
779767, is a 100 percent nylon twill weave fabric.  The fabric
will be imported in widths of 59 to 60 inches and is coated with
one oz./sq. yd. of polyurethane with a white pigment.  The second
sample, Tasnyle 784201, is a 100 percent nylon plain weave
fabric.  The fabric will be imported in widths of 59 to 60 inches
and is coated with 1.25 oz./sq. yd. of a breathable polyurethane.
The third sample, Artic Armour 572056, is a 100 percent twill
weave fabric.  It will be imported in widths of 59 to 60 inches
and is coated with one oz./sq. yd. of polyurethane with an
aluminum pigment.

     You have stated that all three products are water proof and
that all three have been finished DWR with fluorocarbon to become
water repellent.  All fabrics are a product of Canada and will be
used to make jackets.

ISSUE:

     Whether the subject fabrics are classifiable as coated
fabrics under the HTSUSA?


                               -2-



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 the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.

     Chapter 59, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics.  More
specifically, fabrics that are impregnated, coated, covered or
laminated with plastics are classifiable in heading 5903.
Chapter 59, Note 2, provides in part that heading 5903 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)....


It is clear that the visibility requirement must be met before a
textile fabric can be classified in heading 5903, HTSUSA.  It is
Customs position that with respect to the subject fabrics, on
examining the material in a well lighted room, the plastic
coating is visible to the naked eye.  Therefore, the subject
fabrics are classifiable in heading 5903, HTSUSA, which provides
for coated textile fabrics.

HOLDING:

     The subject fabrics, designated as Insulon 779767, Tasnyle
784201, and Artic Armour 572056 are classifiable in subheading
5903.20.2500, HTSUSA, textile category 229, as textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902, with polyurethane, of man-made
fibers, other, other.  Articles which meet the definition of
"goods originating in the territory of Canada" (see General Note
3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under
the United States-Canada Free Trade Agreement Implementation Act
of 1988.  If the subject merchandise constitutes "goods
originating in the territory of Canada," the applicable rate of
duty is 6.8 percent ad valorem; otherwise, the general rate of
duty is 8.5 percent ad valorem.

                               -3-



     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division