The tariff classification of PU coated textile fabric (packcloth) of kind used in back packs and luggage, etc., from Thailand.
Issued August 14, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5407.42.0060
Headings: 5407
Product description
You state that you are the manufacturer's representative for Mun Ying Co. of Bangkok, Thailand. The instant sample, style #2619, which is black in color, consists of a 100% nylon textured oxford weave fabric (1260Dx1680D/26 x 19), 60" wide) that has been coated on one side with a pigmented polyurethane plastics material. You provided the following technical specifications for the material which you indicate is for use in the outdoor recreational industry: Yarn size warp - 1260D textured nylon yarns Yarn size weft - 1680D textured nylon yarns Wt. of fabric: 7.25oz/y2 (82.13%) Wt. of coating: 1.57oz/y2 (17.87%) Total wt.: 8.82oz/y2 (100%) The New York Customs laboratory analyzed the instant sample and made the following determination: Wt. of fabric: 8.60oz/y2 (96.0%) (291.6g/m2) Wt. of coating: 0.40oz/y2 ( 4.0%) ( 13.6g/m2) Total wt.: 9.00oz/y2 (100%) (305.2g/m2) You write, due to the manufacturing process, that you give your supplier, Mun Ying, an allowance of 5% on weight variations, which we find acceptable. However, the U.S. Customs laboratory calculated the weight of the PU coating to be only 0.4 oz/y2, which is markedly less than the 1.57 0z/y2 stated in your letter. The very light application of plastic is not visible to the naked eye, consequently the material represented by this sample is not considered coated for tariff purposes. Accordingly,
CBP rationale
the applicable subheading for style #2619 will be 5407.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, .
Full text
NY B82809 August 14, 1997 CLA-2-54:RR:NC:TA:350 B82809 CATEGORY: Classification TARIFF NO.: 5407.42.0060 Mr. Albert Sun Metro Textile Inc. South Coast Metro Center 575 Anton Blvd. #640 Costa Mesa, CA 92626 RE: The tariff classification of PU coated textile fabric (packcloth) of kind used in back packs and luggage, etc., from Thailand. Dear Mr. Sun: In your letter dated March 5, 1997, you requested a classification ruling. You state that you are the manufacturer's representative for Mun Ying Co. of Bangkok, Thailand. The instant sample, style #2619, which is black in color, consists of a 100% nylon textured oxford weave fabric (1260Dx1680D/26 x 19), 60" wide) that has been coated on one side with a pigmented polyurethane plastics material. You provided the following technical specifications for the material which you indicate is for use in the outdoor recreational industry: Yarn size warp - 1260D textured nylon yarns Yarn size weft - 1680D textured nylon yarns Wt. of fabric: 7.25oz/y2 (82.13%) Wt. of coating: 1.57oz/y2 (17.87%) Total wt.: 8.82oz/y2 (100%) The New York Customs laboratory analyzed the instant sample and made the following determination: Wt. of fabric: 8.60oz/y2 (96.0%) (291.6g/m2) Wt. of coating: 0.40oz/y2 ( 4.0%) ( 13.6g/m2) Total wt.: 9.00oz/y2 (100%) (305.2g/m2) You write, due to the manufacturing process, that you give your supplier, Mun Ying, an allowance of 5% on weight variations, which we find acceptable. However, the U.S. Customs laboratory calculated the weight of the PU coating to be only 0.4 oz/y2, which is markedly less than the 1.57 0z/y2 stated in your letter. The very light application of plastic is not visible to the naked eye, consequently the material represented by this sample is not considered coated for tariff purposes. Accordingly, the applicable subheading for style #2619 will be 5407.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, ... containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, ... weighing more than 170 g/m2. The duty rate is 16.4 percent ad valorem. Style #2619 falls within textile category designation 620. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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