December 5, 2007 CBP Bulletin Notice on Certain Coated Fabrics
In the December 5, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 50), CBP published a notice revoking a classification ruling and treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of certain coated fabrics. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 3, 2008.
Certain coated fabrics. The merchandise consists of two coated textile fabrics. The first item, style 4005036AU, consists of a plain woven fabric (400D x 400D/50 x 36), which is dyed black and is composed of 100% non-textured nylon man-made fibers. This material has been coated on one side with a clear polyurethane plastic coating. The second item, style 4006038AU, consists of a 100% nylon, plain weave fabric (400D x 400D/60 x 38), which is dyed black. This material has been coated on one side with a clear polyurethane plastic coating.
CBP is issuing HQ W968381 in order to revoke NY M80456, and reclassify the fabrics in HTS 5903.20.2500, which provides for "textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other," rather than in HTS 5407.42.00 as woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2."
CBP makes this change as a correction based on HTS Chapter 59, Note 2, which states that heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, other than fabrics in which the impregnation, coating or covering cannot be seen with the naked eye, etc.
Based on administrative precedent (see Bulletin for specific rulings) CBP considered a number of factors in determining whether the coating can be seen with the naked eye: whether the coating has visibly altered the surface of the fabric, whether the plastic is visible in the interstices of the fabric, whether the thread or weave is blurred or obscured; and whether the surface of the fabric is leveled or smoothed and whether the coating itself creates a distinct visible pattern. CBP notes that these factors are not exclusive and none is determinative.
CBP now finds that a visual inspection of these fabrics shows that the polyurethane has visibly altered the surface of the fabric by obscuring the thread or weave, that the coating is visible in the interstices of the fabric, and that the coated surface of the fabric is smoother than the uncoated surface. Accordingly, CBP now determines that the subject fabrics, style numbers 4005036AU and 4006038AU, feature a coating which is visible to the naked eye, and therefore are classified as coated textile fabrics under heading 5903.
new: 5903.20.2500, 7.5%; previous: 5407.42.00, 14.9%
(See ITT's Online Archives or 9/12/2007 news, 07091245, for BP summary of proposed HQ W968381.)
December 5, 2007 CBP Bulletin (Vol. 41, No. 50) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/