A84303 A8 Ruling Active

The tariff classification of a jacquard woven upholstery fabric containing an acrylic coating, from Canada.

Issued June 7, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.90.2500

Headings: 5903

Product description

The instant sample, identified as "pascale", consists of a jacquard woven upholstery fabric containing a floral design. The material is composed of 60% rayon and 40% polyester man-made fibers. This material has been coated on the under surface with a white pigmented acrylic plastics material which is in a sufficient amount to be visible to the naked eye. This material is for use as an upholstery fabric for chair and couch coverings. You provided the following weight specifications for this material: Wt. of textile: 4.770oz/y2 (95%) Wt. of plastic 0.248oz/y2 (5%) Total wt.: 5.018oz/y2 (100%)

Full text

NY A84303 June 7, 1996 CLA-2-59:RR:NC:TP:350 A84303 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. William LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a jacquard woven upholstery fabric containing an acrylic coating, from Canada. Dear Mr. LeClair: In your letters dated April 9, and May 15, 1996, on behalf of Master Fabrics, Montreal, Canada, you requested a tariff classification ruling. The instant sample, identified as "pascale", consists of a jacquard woven upholstery fabric containing a floral design. The material is composed of 60% rayon and 40% polyester man-made fibers. This material has been coated on the under surface with a white pigmented acrylic plastics material which is in a sufficient amount to be visible to the naked eye. This material is for use as an upholstery fabric for chair and couch coverings. You provided the following weight specifications for this material: Wt. of textile: 4.770oz/y2 (95%) Wt. of plastic 0.248oz/y2 (5%) Total wt.: 5.018oz/y2 (100%) The applicable tariff provision for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, ... of man-made fibers, not over 70 percent by weight of rubber or plastics. The general rate of duty will be 8.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →