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

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. -2- 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