The tariff classification of a textile/plastic interlining fabric, from France.
Issued October 31, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
The manufacturer is Dickson - PTL, France The instant sample (BE 4696) consists of a lining material for waterproof and breathable garments. It consists of a knit fabric composed of polyamide man-made fibers that has been laminated on one side with a compact polyurethane plastics material. While you indicate in your letter that the polyurethane membrane is "breathable", our laboratory examined the instant sample under a scanning electron microscope and did not find the presence of any pores in the plastic. The material, which will be imported in rolls measuring 55" wide, is .009" in thickness and weighs 2.4 oz/y2 as follows: Textile: 1.50oz (62%) PU plastic: 0.90oz (38%)
CBP rationale
The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics.
Full text
NY 811893 October 31, 1995 CLA-2-59:R:N3:350 811893 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Wick Campbell C.H. Powell Company 760 Atlanta South Parkway, Suite 300 College Park, GA 30349 RE: The tariff classification of a textile/plastic interlining fabric, from France. Dear Mr Campbell: In your letter dated June 13, 1995, on behalf of Dickson Elberton Mills, Elberton, GA, you requested a tariff classification ruling. The manufacturer is Dickson - PTL, France The instant sample (BE 4696) consists of a lining material for waterproof and breathable garments. It consists of a knit fabric composed of polyamide man-made fibers that has been laminated on one side with a compact polyurethane plastics material. While you indicate in your letter that the polyurethane membrane is "breathable", our laboratory examined the instant sample under a scanning electron microscope and did not find the presence of any pores in the plastic. The material, which will be imported in rolls measuring 55" wide, is .009" in thickness and weighs 2.4 oz/y2 as follows: Textile: 1.50oz (62%) PU plastic: 0.90oz (38%) The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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