Fabrics coated with plastics, where coating is not visibleto the naked eye, are not coated for tariff purposes.

HQ 089545 August 30, 1991 CLA-2 CO:R:C:T 089545 CRS CATEGORY: Classification TARIFF NO.: 5407.42.0030 Ms. Jennie Feng President Fabtex, Inc. 14516 S. Garfield Avenue Paramount, CA 90723 RE: Fabrics coated with plastics, where coating is not visible to the naked eye, are not coated for tariff purposes. Dear Ms. Feng: This is in reply to your letter dated April 30, 1991, to our New York office, concerning the classification of certain nylon fabrics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided. The classification of three of these fabrics was addressed in New York Ruling Letter (NYRL) 862932. The classification of the remaining two fabrics follows below. FACTS: The merchandise in question consists of two styles of woven nylon fabric. Style 159-70RC is a plain woven fabric composed of 100 percent filament nylon yarns. There are 110 single yarns per inch in the warp and 90 single yarns in the filling. The fabric is constructed using 70 denier yarns in the both the warp and the filling. It weighs 87.57 g/m, has been dyed a single uniform color and has been coated with a clear polyurethane plastic which comprises 22 percent of the total fabric weight. Style 70TWC is a plain woven fabric composed of 100 percent filament nylon yarns. It is identical to style 159-70RC except that it weighs 84.78 g/m, of which 16.96 g/m, or 20 percent, represents the weight of the clear polyurethane coating. ISSUE: The issue presented is whether the polyurethane coatings are visible to the naked eye such that the fabrics are considered to be coated for tariff purposes. LAW AND ANALYSIS: Heading 5903, HTSUSA, provides for, inter alia, textile fabrics coated with plastics. However, in order for a textile fabric to be considered coated with plastics for tariff purposes, the coating must be visible to the naked eye. Note 2, Chapter 59, HTSUSA. In this case, there is no visible indication, e.g., a blurred or obscured weave pattern, that the fabrics are coated. Thus in Customs' opinion the fabrics are not coated for tariff purposes. Woven fabrics of synthetic filament yarn are provided for in heading 5407, HTSUSA. The two fabrics at issue are woven from nylon filament yarn, a synthetic yarn as defined by Note 1(a), Chapter 54, HTSUSA. Accordingly, the instant fabrics are classifiable in heading 5407. HOLDING: The fabrics in question are classifiable in subheading 5407.42.0030, HTSUSA, under the provision for woven fabrics of synthetic filament yarn...; other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides. The fabrics are dutiable at the rate of 17 percent ad valorem and are subject to textile quota category 620. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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. Sincerely, John Durant, Director