Classification of nylon fabric coated with polyurethane

HQ 950471 JANUARY 9, 1991 CLA-2 CO:R:C:T 950471 jlj CATEGORY: Classification TARIFF NO.: 5407.42.0030 Ms. Susan King James J. Boyle & Co. Customhouse Broker & Freight Forwarder 315 S.W. 5th Avenue, #520 Portland, Oregon 97204 RE: Classification of nylon fabric coated with polyurethane Dear Ms. King: In your letter of June 17, 1991, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a nylon fabric coated with polyurethane made in Japan. You submitted a navy colored sample of the fabric along with your request and other color samples later, upon the request of our New York office. FACTS: The sample initially submitted consists of a 100 percent nylon plain woven continous filament fabric (70 D by 70 D, 116 by 93) with one surface which you state is coated with an L-7 polyurethane waterproof microporous substance. You further state that the weight of the fabric is 68 grams per square meter, the weight of the coating is 7 grams per square meter, and the total weight of the coated fabric is 75 grams per square meter. Using these figures, it appears that the plastic coating accounts for 9.3 percent by weight of the total weight of the coated fabric. (We note that the Customs laboratory found the weights to be slightly higher than the figures which were provided.) The material used in the navy colored fabric submitted initially and in the other colors submitted later is a fine, tightly woven construction varying only with regard to shade and color saturation from one side to the other. This "change of color" is caused by the milky pigmentation of the polyurethane plastic. The plastic coating is not readily apparent to the naked eye. Only with magnification (10 times) and manipulation of the fabric might an observer "see" what might be called a partial filling in some of the intestices in the weave. ISSUE: Are the fabrics in question coated such that they are classifiable in Heading 5903, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. Note 2 (a) (1), Chapter 59, defines the scope of Heading 5903 as extending to all coated fabrics, whatever the weight per square meter and nature of the plastic material, other than those fabrics in which the impregnation, coating or covering cannot be seen with the naked eye. Accordingly, Customs must first examine coated fabrics with the naked eye alone. Only when such examination suggests the presence of coating is it then within Customs' discretion to examine the fabric under magnification. See Customs Headquarters Ruling Letter (HRL) 082644 of March 2, 1990 and HRL 087668 of January 9, 1991. Inasmuch as the pigmentation of the instant polyurethane only causes a change of color, we do not believe that the subject merchandise is coated for tariff purposes other than by a change of color. HOLDING: Based on the facts and the law set forth above, it is our position that the fabrics at issue here are classified under the provision for woven fabrics of synthetic filament yarn, ... containing 85 percent or more by weight of filaments of nylon or other polyamides: dyed: weighing not more than 170 grams per square meter, in subheading 5407.42.0030, HTSUSA. The duty rate is 17 percent ad valorem. Textile category number 620 applies to merchandise classified in this subheading. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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. Inasmuch as 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. Sincerely, John Durant, Director Commercial Rulings Division