The tariff classification of three coated garment shell materials, from Switzerland.
Issued April 21, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
They are identified as Shantung, Tibet and Snowflake. All three fabrics are of jacquard woven construction and have been coated on their posterior surfaces with a polyurethane plastics material. Although the respective weights of the applied plastic were not verified by the New York Customs laboratory, the coatings are of a sufficient amount to be visible to the naked eye. You supplied the following technical specifications for the three styles: Shantung and Tibet 1) 60% Polyester/40% Polyamide nylon 2) Yarns: warp: Polyester dtex 78f32 texturized matt weft: Nylon 66 dtex 180f92 AJT 3) Numbers: warp: ca 90 per cm weft: ca 32/33 per cm 4) Wt. of fabric before coating: 140g/m2 (74%) Wt. of coating: 50g/m2 (26%) Total wt.: 190g/m2 (100%) Snowflake 1) 65% Polyester/35% Polyamide nylon 2) Yarns: warp: dtex 50 weft: dtex 167 + dtex 156 3) Numbers: warp: 74 per cm ca. weft: 42 per cm ca. 4. Wt. of fabric before coating: 115g/m2 (85%) Wt. of coating: 20g/m2 (15%) Total wt.: 135g/m2 (100%)
CBP rationale
The applicable subheading for all three fabrics 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 896611 April 21, 1994 CLA-2-59:S:N:N6:350 896611 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Susan Welbig Nils, Inc. 11185 Condor Avenue Fountain Valley, CA 92708-6103 RE: The tariff classification of three coated garment shell materials, from Switzerland. Dear Ms. Welbig: In your letter which was received April 7, 1994, you requested a tariff classification ruling. The manufacturer appears to be Klinger Textil AG, Gossau, Switzerland. Three representative samples were submitted. They are identified as Shantung, Tibet and Snowflake. All three fabrics are of jacquard woven construction and have been coated on their posterior surfaces with a polyurethane plastics material. Although the respective weights of the applied plastic were not verified by the New York Customs laboratory, the coatings are of a sufficient amount to be visible to the naked eye. You supplied the following technical specifications for the three styles: Shantung and Tibet 1) 60% Polyester/40% Polyamide nylon 2) Yarns: warp: Polyester dtex 78f32 texturized matt weft: Nylon 66 dtex 180f92 AJT 3) Numbers: warp: ca 90 per cm weft: ca 32/33 per cm 4) Wt. of fabric before coating: 140g/m2 (74%) Wt. of coating: 50g/m2 (26%) Total wt.: 190g/m2 (100%) Snowflake 1) 65% Polyester/35% Polyamide nylon 2) Yarns: warp: dtex 50 weft: dtex 167 + dtex 156 3) Numbers: warp: 74 per cm ca. weft: 42 per cm ca. 4. Wt. of fabric before coating: 115g/m2 (85%) Wt. of coating: 20g/m2 (15%) Total wt.: 135g/m2 (100%) The applicable subheading for all three fabrics 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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