The tariff classification of a fusible interlining fabric,from Korea.
Issued December 20, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.1000
Headings: 5903
Product description
The instant sample (IS-3005), consists of a woven interlining fabric composed of 100% cotton which has been lightly coated with thermoplastic resin dots. While the type of thermoplastic resin was not stated in your correspondence, it does appear to be other than a PVC or PU plastic. We note, that only by using a strong light and holding and manipulating the fabric to the correct angle, is it possible to see small shiny points or dots of reflected light. Headquarters has apparently taken the position that all thermodot coated or printed interlining materials will be considered coated for tariff purposes. The following technical specifications were provided: Fabric weight: 2.36 o.z./yd (84%) Thermoplastic: .46 o.z./yd (16%) Total weight: 2.82 o.z./yd (100%) Yarn size: 40's x 30's Count: 70 x 27 TPI; bleached You indicate that this fabric will be imported in rolls measuring 45 inches in width.
CBP rationale
and manipulating the fabric to the correct angle, is it possible to see small shiny points or dots of reflected light. Headquarters has apparently taken the position that all thermodot coated or printed interlining materials will be considered coated for tariff purposes. The following technical specifications were provided: Fabric weight: 2.36 o.z./yd (84%) Thermoplastic: .46 o.z./yd (16%) Total weight: 2.82 o.z./yd (100%) Yarn size: 40's x 30's Count: 70 x 27 TPI; bleached You indicate that this fabric will be imported in rolls measuring 45 inches in width. The applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, of cotton. The rate of duty will be 5.3 percent ad valorem.
Full text
NY 869437 December 20, 1991 CLA-2-59:S:N:N3H:350 869437 CATEGORY: Classification TARIFF NO.: 5903.90.1000 Mr. Nam Y. Choi Ilshin America, Inc. 614 Stanley Place River Vale, NJ 07675 RE: The tariff classification of a fusible interlining fabric, from Korea. Dear Mr. Choi: In your letter dated September 24, 1991, which was postmarked December 2, 1991, and received by this office December 4, 1991, you requested a tariff classification ruling. The instant sample (IS-3005), consists of a woven interlining fabric composed of 100% cotton which has been lightly coated with thermoplastic resin dots. While the type of thermoplastic resin was not stated in your correspondence, it does appear to be other than a PVC or PU plastic. We note, that only by using a strong light and holding and manipulating the fabric to the correct angle, is it possible to see small shiny points or dots of reflected light. Headquarters has apparently taken the position that all thermodot coated or printed interlining materials will be considered coated for tariff purposes. The following technical specifications were provided: Fabric weight: 2.36 o.z./yd (84%) Thermoplastic: .46 o.z./yd (16%) Total weight: 2.82 o.z./yd (100%) Yarn size: 40's x 30's Count: 70 x 27 TPI; bleached You indicate that this fabric will be imported in rolls measuring 45 inches in width. The applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, of cotton. The rate of duty will be 5.3 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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