HQ 089568

August 16, 1991

CLA-2 CO:R:C:T 089568 CRS

CATEGORY: Classification

TARIFF NO.: 5407.44.0030; 5903.20.2500

District Director

U.S. Customs Service

909 First Avenue

Room 2039

Seattle, WA 98174

RE: Further review of Protest No. 3001-91-100251; fabric not

coated for tariff purposes unless coating visible to the naked

eye.

Dear Mr. Holland:

This is in reply to your memorandum of May 8, 1991, in which

you forwarded Protest No. 3001-91-100251, filed by Gladish &

Associates on behalf of UGG International, Inc., concerning the

classification of fabric under the Harmonized Tariff Schedule of

the United States Annotated (HTSUSA). Samples were provided.

FACTS:

The merchandise in question consists of two textile fabrics.

The first is a \"zebra print\" woven fabric composed of 95 percent

polyamide and 5 percent acrylic plastic, by weight. The second

is a solid color woven fabric composed of 92 percent polyamide

and 8 percent polyurethane plastic, by weight.

The fabrics were liquidated under the provision for woven

fabrics of man-made fibers of heading 5407, HTSUSA. However,

protestant contends the instant fabrics should be classified as

coated fabrics of heading 5903, HTSUSA.

ISSUE:

The issue presented is whether the fabrics in question are

coated for tariff purposes.

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for, inter alia, textile

fabrics coated with plastics. However, the scope of the heading

is restricted by Note 2, Chapter 59, HTSUSA, which provides that

coatings must be visible to the naked eye in order for fabrics to

be classified in heading 5903.

The coating on the zebra print fabric is indistinguishable

from the fabric itself and therefore is not visible to the naked

eye as required by Note 2. However, the coating applied to the

solid color material is visible in that it has obscured the weave

of the fabric. Accordingly, the latter fabric is classifiable

in heading 5903.

Heading 5407, HTSUSA, covers woven fabrics of synthetic

filament yarn. Since the zebra print fabric is not coated for

tariff purposes, it is classifiable according to its constituent

material. The fabric is made from a woven filament yarns of 100

percent polyamide, a synthetic textile material pursuant to Note

1, Chapter 54, HTSUSA. Consequently, the zebra print fabric is

classifiable in heading 5407, HTSUSA.

HOLDING:

The zebra print fabric is classifiable in subheading

5407.44.0030, HTSUSA, under the provision for woven fabrics of

synthetic filament yarn\...; other woven fabrics, containing 85

percent or more by weight of filaments of nylon or other

polyamides; printed; weighing not more than 170 g/m. It is

dutiable at the rate of 17 percent ad valorem and is subject to

textile quota category 620.

The solid color fabric is classifiable in subheading

5903.20.2500, HTSUSA, under the provision for textile fabrics

impregnated, coated, covered or laminated with plastics\...; with

polyurethane; of man-made fibers; other; other. The fabric is

dutiable at the rate of 8.5 percent ad valorem and is subject to

textile quota category 229.

You are instructed to deny the protest, except to the extent

reclassification of the merchandise as indicated above results in

a net duty reduction and partial allowance. A copy of this

decision should be attached to the Form 19 Notice of Action.

Sincerely,

John Durant, Director

Commercial Rulings Division