Plastic Coated Fabric With 'Flattened' Weave Not Visibly Coated, Unclassifiable as Plastic Coated Fabric, Says CBP

A polyurethane coated cotton fabric that has a “flattened weave” but otherwise appears uncoated is not a plastic coated fabric for the purposes of tariff classification, said CBP in a recent ruling. Citing a note to HTS chapter 59 that requires any plastic coating to be visible to the naked eye for classification as a plastic-coated fabric under heading 5903, CBP said in ruling letter HQ H257262 (here) that a lack of visible indications of any coating – such as blurring or obscuring of the underlying weave – means the fabric is instead classifiable as a cotton fabric.

The ruling had been requested on behalf of United Notions as further review of a protest on entries of its “Boo Crew” shiny polyvinyl-chloride coated fabric and “Sunnyside” dull polyurethane-coated fabric. Entries including both fabrics had been liquidated under subheading 5209.51.60 as printed cotton fabric, dutiable at 8.9%. United Notions wanted them reliquidated as cotton fabric coated with plastics under two suheadings in heading 5903, both dutiable at 2.7%.

Note 2 to chapter 59 of the tariff schedule provides that heading 5903 applies to textile fabrics that have been impregnated, coated, covered or laminated, other than fabrics where the impregnation, coating or covering cannot be seen for the naked eye. In a 2007 ruling, CBP outlined factors that may be considered when deciding whether a plastic coating is visible for the purposes of heading 5903, including: 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.

In its ruling, issued Dec. 14, CBP found the “Boo Crew” fabric classifiable under heading 5903. The surface of the fabric “appears to be flattened out as the over and under weave is not visible on the surface,” and the “interstices (the yarn intersections) appear in spots to be filled in with the coating and some visible bubbles are present.”

However, CBP ruled that the plastic coating on the “Sunnyside” fabric is not visible, so it cannot be classified as a plastic coated fabric in the HTS. While the surface of the fabric “may have a flattened weave, there are no other indications of a visible coating,” said CBP. “Nor is the plastic coating itself visible at the intersections of the weave,” it said. Finding the fabric uncoated for tariff classification purposes “is consistent with CBP [precedent] that the coating itself, and not just the coating effects, may be considered to determine whether or not a coating is visible to the naked eye,” said CBP. Excluded from classification under heading 5903, the “Sunnyside” fabric is instead classifiable as a woven fabric of cotton in heading 5209, it said.