Classification of coated cotton fabric

HQ 084686 June 15, 1989 CLA-2 CO:R:C:G 084686 HP CATEGORY: Classification TARIFF NO.: 5906.99.1000 Mr. Jack Ryan Customs Administrator Customs/Import Transportation Department 3M 3M Center P.O. Box 33250 St. Paul, MN 55133-3250 RE: Classification of coated cotton fabric Dear Mr. Ryan: This is in reply to your letter of January 17, 1989, concerning the tariff classification of coated cotton fabric, produced in West Germany, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of 100 percent combed cotton fabric coated with a latex emulsion. It is a twill weave having 98 x 67 yarns per inch. The yarn size is NE 20 in the warp and filling. The fabric width is 134 cm. (52.75 inches). The fabric weight is 6.5 oz. per square yard untreated; 7.6 oz. per square yard as imported. The stated use for the imported fabric is in the manufacture of cloth-backed abrasive products. We have found the latex emulsion to be a synthetic rubber compound (styrene-butadiene type) not visible to the naked eye. ISSUE: Is the fabric at issue considered coated with rubber for classification purposes under the HTSUSA? LAW AND ANALYSIS: Heading 5906, HTSUSA, provides for rubberized textile fabrics, other than those of tire cord. The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order. GRI 1 states, in pertinent part: ... classification shall be determined according to the terms of the headings and any relative section or chapter notes .... Note 4 to Chapter 59, HTSUSA, provides, in pertinent part: For the purposes of heading 5906, the expression "rubberized textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 percent by weight of textile material; * * * (d) Plates, sheets or strip, of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement.... It is our opinion that the instant merchandise is covered under the above-stated chapter note. As you mentioned, the article is to be the cloth backing for abrasive products, not reinforcement of the synthetic rubber. The rubber coating is present merely for waterproofing purposes. HOLDING: As a result of the foregoing, the cotton fabric is classified under subheading 5906.99.1000, HTSUSA, as rubberized textile fabrics, other than those of heading 5902, other, other, of cotton. The applicable rate of duty is 5.3 percent ad valorem. 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 importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division