The tariff classification of four thermodot coated fusible interlining fabrics, from Korea.
Issued December 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.2500, 5903.90.1000
Headings: 5903
Product description
The first item, style IS-03 consists of a woven fabric composed of 100% cotton (C40's x C40's, 52 x 46). The second item, style IS-3020Y, consists of a warp knit fabric composed of 100% polyester man-made fibers (P20D x P75D, DTY x 36). The third item, style IS-51MV, consists of a warp knit fabric composed of a 75% viscose rayon/25% polyester man-made fiber blend (P30D x V/R 16's x 25). The fourth and final item, style IS-73, consists of a woven fabric composed of a 43% cotton/57% viscose rayon man-made fiber blend (C40's x V/R 14's, 16 x 23). All the above fabrics have been coated on one side with scattered small dots of polyamide thermoplastic resin which are visible to the naked eye. You provided the following weight specifications for these four materials which we presume represents linear yards: Style Wt. of Fabric Wt. of Coating IS-03 60g/yd 12g/yd IS-3020Y 44g/yd 9g/yd IS-51MV 55g/yd 11g/yd IS-73 84g/yd 13g/yd
CBP rationale
The applicable subheading for style IS-03 will be 5903.90.1000, Harmonized Tariff Schedules of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. The applicable subheading for styles IS-3020Y, IS-51MV and IS-73 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastic, of man-made fibers, not over 70 percent by weight of rubber or plastics.
Full text
NY C82041 December 2, 1997 CLA-2-59:RR:NC:TA:350 C82041 CATEGORY: Classification TARIFF NO.: 5903.90.1000; 5903.90.2500 Mr. Joseph T. Cusimano Sunline Associates 1100 Van Buren Walk Ambler, PA 19002 RE: The tariff classification of four thermodot coated fusible interlining fabrics, from Korea. Dear Mr. Cusimano: In your letter dated November 12, 1997, you requested a classification ruling. The manufacturer is Ilsin Industrial Co., Ltd., Seoul, Korea. Four representative samples were submitted while only three were mentioned in your letter. The first item, style IS-03 consists of a woven fabric composed of 100% cotton (C40's x C40's, 52 x 46). The second item, style IS-3020Y, consists of a warp knit fabric composed of 100% polyester man-made fibers (P20D x P75D, DTY x 36). The third item, style IS-51MV, consists of a warp knit fabric composed of a 75% viscose rayon/25% polyester man-made fiber blend (P30D x V/R 16's x 25). The fourth and final item, style IS-73, consists of a woven fabric composed of a 43% cotton/57% viscose rayon man-made fiber blend (C40's x V/R 14's, 16 x 23). All the above fabrics have been coated on one side with scattered small dots of polyamide thermoplastic resin which are visible to the naked eye. You provided the following weight specifications for these four materials which we presume represents linear yards: Style Wt. of Fabric Wt. of Coating IS-03 60g/yd 12g/yd IS-3020Y 44g/yd 9g/yd IS-51MV 55g/yd 11g/yd IS-73 84g/yd 13g/yd The applicable subheading for style IS-03 will be 5903.90.1000, Harmonized Tariff Schedules of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. The duty rate will be 4.4 percent ad valorem. The applicable subheading for styles IS-3020Y, IS-51MV and IS-73 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastic, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty is 8.2 percent ad valorem. Styles IS-3020Y, IS-51MV and IS-73 fall within textile category designation 229. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. There are no textile restraints for style IS-03. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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