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0856161990-01-10HeadquartersClassification

Classification of Metallized Fabric

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

Classification of Metallized Fabric

Ruling Text

HQ 085616 January 10, 1990 CLA-2 CO:R:C:G 085616 HP CATEGORY: Classification TARIFF NO.: 5407.60.2005 Mr. Stanley N. Stanchek Vice President - Manufacturing Verosol USA Inc. P.O. Box 517 Pittsburgh, PA 15230 RE: Classification of Metallized Fabric Dear Mr. Stanchek: This is in reply to your letter of August 21, 1989, concerning the tariff classification of metallized fabric, produced in Holland, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of 100% woven polyester fabric, treated, washed, and heat-set. After this is accomplished, powdered aluminum is melted at high temperatures, then vacuum- bonded to one side of the fabric. The polyester yarn has a tenacity of 30 to 35 centinewtons per tex. All styles of the metallized fabric have a weight of less than 170 g/m. ISSUE: Whether the metallized impregnation is visible to the naked eye? LAW AND ANALYSIS: Heading 5907, HTSUSA, provides for classification of textile fabrics otherwise impregnated, coated, or covered. Note 5 to Chapter 59, HTSUSA, provides, in pertinent part: Heading 5907 does not apply to: (a) 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 of color; * * * The wording of Note 5(a) ("cannot be seen with the naked eye") 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. The material added to the fabric must be visibly distinguishable from that fabric without the use of magnification. Any change in the "feel" of the material is not taken into account. In essence, the coating must alter the visual characteristic of the fabric in order for the fabric to be considered impregnated, coated or covered. Applying the statutory test to the submitted samples, using normally corrected vision in a well lighted room, the instant merchandise does not have an impregnation visible to the naked eye. After the metallizing process, the visual character of the fabric is still that of a textile; the shine is merely a change in color. Therefore, the fabric is not classifiable in heading 5907, HTSUSA. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 5407.60.2005, HTSUSA, textile category 619, as woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of non-textured polyester filaments, other, unbleached or bleached, weighing not more than 170 g/m flat fabrics. The applicable rate of duty is 17 percent ad valorem. 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 issuance of the U.S. Customs Service, which is updated weekly and is available 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 importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division