U.S. Customs and Border Protection · CROSS Database
Country of origin of an interlining fabric
HQ 083577 April 21 1989 CLA-2:CO:R:C:G 083577 SR CATEGORY: Classification, Marking Mr. Samuel S. Frumkies DHJ Industries Inc. 1040 Avenue of the Americas New York, New York 10018 RE: Country of origin of an interlining fabric Dear Mr. Frumkies: This is in reference to your letter dated January 17, 1989, requesting the country of origin of an interlining fabric that originates in China and is further processed in Hong Kong. Samples are submitted. FACTS: The merchandise at issue is a 100 percent cotton interlining coated fabric. The base cloth is woven in the People's Republic of China. The fabric is then shipped in the greige to Hong Kong for bleaching, Sanforizing and polyethylene coating by the engraved roller printing technique. The fabric is then shipped from Hong Kong to the United States in rolls of 100 and 150 yards each. The cotton fabric has been covered on one side with thermoplastic polyethylene dots and contains a thermoset plastic finish on the other surface. The material, which has a weight of 153.27 grams per square meter, consists by weight of approximately 86.4 percent cotton fabric and 13.6 percent of the plastic dots. Microscopic examination of the material indicates that the plastic dots cover a substantial part of the total surface of the side to which they have been applied. ISSUE: Whether the application of the polyethylene dots is considered printing for purposes of determining substantial transformation of goods. -2- LAW AND ANALYSIS: The country of origin of goods will change if a substantial transformation of the goods occurs through processes performed on the goods in another country. 19 CFR 12.130 (e) states that an article or material will become the product of a particular country if a fabric is dyed and printed and has two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing. Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered, or laminated with plastics. Note 2 of Chapter 59, HTSUSA, provides, in pertinent part: Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), 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 or color. Headquarters Ruling Letter (HRL) 082952, dated November 4, 1988, dealt with the same issue. It stated that the words "visible to the naked eye" used in Note 2(a)(1), 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, or covered." It also stated that following the strict wording, for a fabric to be considered "impregnated, coated, or covered" within that requirement, the plastics material added to the fabric must be visibly distinguishable from that fabric without the use of magnification. (See also HRL 081877, dated December 1, 1988) The merchandise at issue appears shiny on the side that has the polyethylene applied, however, the plastic itself is not visible to the naked eye. For this reason it cannot be considered to be "impregnated, coated, or covered" with plastics. -3- The merchandise at issue is dyed but it is not printed. The polyurethane applied to the material is not enough for the fabric to be considered impregnated, coated or covered for classification purposes, therefore, the polyurethane applied to the fabric is not substantial enough to be considered printed and is not transformed according to 19 CFR 12.130 (e). HOLDING: The merchandise at issue is not substantially transformed by the processes performed in Hong Kong. For purposes of classification and country of origin marking the country of origin of the goods is China. You did not supply us with enough information about the cotton material to provide you with the proper HTSUSA subheading and quota information. If you desire further classification and quota information please resubmit a ruling request giving us complete information on the makeup and weave of the cotton material. Sincerely, John Durant, Director Commercial Rulings Division
Other CBP classification decisions referencing the same tariff code.