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892239 89 Ruling Active

The tariff classification of a kiss bonded (laminated) fabric, from Italy.

Issued November 15, 1993 by U.S. Customs and Border Protection.

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89 892239 (November 15, 1993)

Tariff classification

HTS codes: 5903.20.2500

Headings: 5903

Product description

The instant sample, identified as style Portofino, consists of a kiss bonded (laminated) fabric in a plaid design. It consists of a woven face composed of a blend of 30% wool, 50% polyester, 15% acrylic and 5% other fibers, by weight. The back consists of a knit man-made fiber construction. These two layers have been kiss bonded to a middle layer of polyurethane foam plastic. This PU foam portion does not appear to comprise over 70% by weight of the total weight of the material.

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 892239 November 15, 1993 CLA-2-59:S:N:N6:350 892239 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Vito A. Pipitone John F. Kilroy Co., Inc. One World Trade Center New York, NY 10048 RE: The tariff classification of a kiss bonded (laminated) fabric, from Italy. Dear Mr. Pipitone: In your letter dated November 2, 1993, on behalf of Optima Textiles Ltd, you requested a tariff classification ruling. The instant sample, identified as style Portofino, consists of a kiss bonded (laminated) fabric in a plaid design. It consists of a woven face composed of a blend of 30% wool, 50% polyester, 15% acrylic and 5% other fibers, by weight. The back consists of a knit man-made fiber construction. These two layers have been kiss bonded to a middle layer of polyurethane foam plastic. This PU foam portion does not appear to comprise over 70% by weight of the total weight of the material. 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 8.5 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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