Classification of laminated fabrics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

HQ 083868 June 15, 1989 CLA-2 CO:R:C:G 083868 CMR 837234 CATEGORY: Classification TARIFF NO.: 6002.93.0080 Mr. Suresh Sachdev Diwanchand Co. (N.Y.) Ltd. 253 W. 35th Street New York, New York 10001 RE: Classification of laminated fabrics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) Dear Mr. Sachdev: This ruling is in response to your letter of February 15, 1989, requesting the classification of polyester foil print fabrics. FACTS: Four swatches of fabric were submitted for review. They are 100 percent polyester foil prints, item number 044K. The substrate fabrics are 100 percent polyester knit, plain dyed. The foil prints are polyester plastic films. The metallic film is applied to the fabrics by a lamination process. ISSUE: Are the submitted fabrics classifiable as laminated fabrics in heading 5903, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, HTSUSA? LAW AND ANALYSIS: Textile fabrics, impregnated, coated, covered or laminated with plastics, are generally classified in Chapter 59 of the HTSUSA. However, Note 2(a) provides: -2- Heading No. 59.03 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than: * * * (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60) The fabrics at issue are only partially coated or covered with plastics. Additionally, decorative designs are intentionally created by the lamination of the foil prints onto the knit polyester fabrics. By application of Note 2(a)(4), the fabrics at issue are not classi- fiable in heading 5903. As indicated in Note 2(a)(4), fabrics described in the Note as excluded from heading 5903 are usually classified in Chapters 50 to 55, 58 or 60. Since the fabrics involved are knit polyester, the appropriate chapter for classification is Chapter 60 which provides for knitted or crocheted fabrics. Note 1(c), Chapter 60, excludes knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, as pointed out above, these fabrics are excluded from the most appropriate heading in Chapter 59 by application of Note 2(a)(4) and are therefore not considered fabrics of Chapter 59. The fabrics are classifiable in Chapter 60 under heading 6002 which provides for other knitted or crocheted fabrics. HOLDING: The fabrics at issue are classifiable in the provision for other knitted or crocheted fabrics, other, of man-made fibers, other, sub- heading 6002.93.0080, HTSUSA, textile category 222, dutiable at 14 percent ad valorem. -3- 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 Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins