Classification of coated cotton fabric
Active· CBP ruling HQ 084686· Issued 1989-06-15
Ruling text
HQ 084686
June 15, 1989
CLA-2 CO:R:C:G 084686 HP
CATEGORY: Classification
TARIFF NO.: 5906.99.1000
Mr. Jack Ryan
Customs Administrator
Customs/Import
Transportation Department
3M
3M Center
P.O. Box 33250
St. Paul, MN 55133-3250
RE: Classification of coated cotton fabric
Dear Mr. Ryan:
This is in reply to your letter of January 17, 1989,
concerning the tariff classification of coated cotton fabric,
produced in West Germany, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of 100 percent combed
cotton fabric coated with a latex emulsion. It is a twill weave
having 98 x 67 yarns per inch. The yarn size is NE 20 in the
warp and filling. The fabric width is 134 cm. (52.75 inches).
The fabric weight is 6.5 oz. per square yard untreated; 7.6 oz.
per square yard as imported. The stated use for the imported
fabric is in the manufacture of cloth-backed abrasive products.
We have found the latex emulsion to be a synthetic rubber
compound (styrene-butadiene type) not visible to the naked eye.
ISSUE:
Is the fabric at issue considered coated with rubber for
classification purposes under the HTSUSA?
LAW AND ANALYSIS:
Heading 5906, HTSUSA, provides for rubberized textile
fabrics, other than those of tire cord. The General Rules of
Interpretation (GRI's) to the HTSUSA govern the classification of
goods in the tariff schedule. Goods which cannot be classified
in accordance with GRI 1 are to be classified in accordance with
subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Note 4 to Chapter 59, HTSUSA, provides, in pertinent part:
For the purposes of heading 5906, the expression
"rubberized textile fabrics" means:
(a) Textile fabrics impregnated, coated, covered or
laminated with rubber:
(i) Weighing not more than 1,500 g/m2; or
(ii) Weighing more than 1,500 g/m2 and containing
more than 50 percent by weight of textile
material;
* * *
(d) Plates, sheets or strip, of cellular rubber,
combined with textile fabric, where the textile
fabric is more than mere reinforcement....
It is our opinion that the instant merchandise is covered
under the above-stated chapter note. As you mentioned, the
article is to be the cloth backing for abrasive products, not
reinforcement of the synthetic rubber. The rubber coating is
present merely for waterproofing purposes.
HOLDING:
As a result of the foregoing, the cotton fabric is
classified under subheading 5906.99.1000, HTSUSA, as rubberized
textile fabrics, other than those of heading 5902, other, other,
of cotton. The applicable rate of duty is 5.3 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 084686, retrieved 2026-10-12T05:18:43Z, republished verbatim. This digest is informational; only CBP issues binding rulings.