HQ 084165

June 26, 1989

CLA-2 CO:R:C:G 084165 PR

CATEGORY: Classification

TARIFF NO.: 5903.90.1000; 6002.43.0090

Mr. Ugo Quaglino

Texil S.p.A.

13046 Livorno Ferraris

Vercelli, Italy

RE: Classification of Fusible Interlining fabric

Dear Mr. Quaglino:

This ruling is in response to your request of March 8, 1989,

concerning the tariff status of certain fusible interlining

fabrics.

FACTS:

Eight samples were submitted.

1\. 4000 3H DUOO\--a white \"weft insert\" knit fabric, 21

percent polyamide filaments and 79 percent rayon staple

fibers. The plastics application cannot be seen with the

naked eye.

2\. 4000 3H DUO2\--a knit fabric similar to No. 1, black on

one side and white on the other.

3\. 0020 2B LSOO\--a greige white satin weave wholly cotton

fabric, very slightly napped on one side, with no plastics

visible to the naked eye.

4\. 00200 2B MSO3\--a bleached version of No. 3.

5\. 00200 2B MSO4\--a black version of No. 3. However,

closely spaced plastic dots can be seen with the naked eye

on one side.

6\. 0103 7B RZOO\--a greige satin weave fabric, very slightly

napped on one side, 55 percent cotton, 25 percent acrylic,

and 20 percent wool. The plastics application cannot be

seen with the naked eye.

7\. 5005 6C CH32\--a black lightweight warp knit polyester

fabric. The plastics application cannot be seen with the

naked eye.

8\. 5005 6C CH31\--a white version of No. 7.

All the fabrics will be imported in either 59 or 66 inch

widths.

ISSUE:

The issue presented is whether any of the described samples

are \"coated\" for tariff purposes.

LAW AND ANALYSIS:

Note 2 to Chapter 59, HTSUSA, which defines the coverage of

Heading 5903, under which fabrics coated, covered, impregnated,

or laminated with plastics are classifiable, 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 \* \* \* for

the purpose of this provision, no account should be

taken of any resulting change of color;

\* \* \*

In determining the applicability of various provisions of

the HTSUSA, it is sometimes necessary to consult the Harmonized

Commodity Description and Coding System, Explanatory Notes, which

are the official interpretation of the HTSUSA at the

international level (i.e. the 4 and 6 digit headings). The

Explanatory Notes specifically state, at page 816, that Heading

5903 includes:

\[T\]extile fabrics which are spattered by spraying with

visible particles of thermoplastic material and are capable

of providing a bond to other fabrics or materials on the

application of heat and pressure.

In view of the above, Customs believes that fusible

interlining material may be classified under Heading 5903,

provided that (1) they have sufficient plastics applied to be

commercially known as coated fabrics, and (2) the plastics

application can be seen with the naked eye, with no account being

taken of any resulting change in color. In regard to this last

criterion, Customs is of the view that no account should be taken

of any resulting change in only shine, reflectivity, dullness, or

other property which causes the viewer to see the effect rather

than presence of plastics material.

The wording of Chapter 59, Note 2(a)(1) does not consider

the fact that the same amount of plastics application may be more

visible on one fabric, or on one color fabric, than on another.

Each determination of the visibility of the plastics on a fabric

will be made on the basis of the characteristics of the specific

fabric being ruled upon.

On the basis of the above, only sample No. 5 qualifies as a

coated, covered, or impregnated fabric under the provisions of

the HTSUSA.

HOLDING:

Assuming that the plastic dot coating on sample 5 is neither

polyvinyl chloride nor polyurethane, fabric as represented by

sample 5 is classifiable under the provision for other cotton

fabrics coated with plastics, in Subheading 5903.90.1000, HTSUSA,

with duty, as a product of Italy, at the rate of 5.3 percent ad

valorem.

Fabrics represented by samples 1, 2, 7 and 8 are

classifiable under the provision for warp knit fabrics of man-

made fibers, in Subheading 6002.43.0090, with duty, as a product

of Italy, at the rate of 14 percent ad valorem.

Fabrics represented by samples 3, 4, and 6 are classifiable

in Chapter 52, which contains the provisions for woven cotton

fabrics. Because of the technical requirements for

classification within that chapter, we are returning your inquiry

to the Area Director of Customs, New York Seaport, who will

advise you on the proper classification of such fabrics.

Sincerely,

John Durant, Director

Commercial Rulings Division