The tariff classification of a plastic coated or laminated "foil print" knit fabric, from China.
Issued February 4, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6002.93.0080
Headings: 6002
Product description
The instant sample, consists of a circular knit fabric (not woven as stated in your letter) composed of 100% polyester man-made fibers. This fabric has been partially coated or laminated on one side with a multicolored metallized plastic film resulting in a design in the form of peacock tail feathers. In your letter, you suggest classification in subheading 5903.90.2500 and cite NY ruling 897773 and HQ 957378 in support of your claim. These two letters concern fabrics that have been uniformly coated over the fabrics entire surface in a manner which is visible to the naked eye. Chapter 59, note 2(a)(1) noted. Chapter 59, note 2(a)(4), however, reads "Heading 5903 applies to: textile fabrics, impregnated, coated, covered or laminated with plastics, ... other than fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55 or 60)." Your material is excluded from classification in heading 5903 because the foil printing (coating) is in the form of a design.
CBP rationale
The applicable subheading for the material will be 6002.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of man-made fibers, of other than double knit or interlock construction.
Full text
NY C83893 February 4, 1998 CLA-2-60:RR:NC:TA:351 C83893 CATEGORY: Classification TARIFF NO.: 6002.93.0080 Mr. Herbert William Julieh Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a plastic coated or laminated "foil print" knit fabric, from China. Dear Mr. Julieh: In your letter dated January 26, 1998, on behalf of S. Shamash and Sons, New York, NY, you requested a classification ruling. The instant sample, consists of a circular knit fabric (not woven as stated in your letter) composed of 100% polyester man-made fibers. This fabric has been partially coated or laminated on one side with a multicolored metallized plastic film resulting in a design in the form of peacock tail feathers. In your letter, you suggest classification in subheading 5903.90.2500 and cite NY ruling 897773 and HQ 957378 in support of your claim. These two letters concern fabrics that have been uniformly coated over the fabrics entire surface in a manner which is visible to the naked eye. Chapter 59, note 2(a)(1) noted. Chapter 59, note 2(a)(4), however, reads "Heading 5903 applies to: textile fabrics, impregnated, coated, covered or laminated with plastics, ... other than fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55 or 60)." Your material is excluded from classification in heading 5903 because the foil printing (coating) is in the form of a design. The applicable subheading for the material will be 6002.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of man-made fibers, of other than double knit or interlock construction. The duty rate will be 12.4 percent ad valorem. This merchandise falls within textile category designation 222. Based upon international textile trade agreements products of China 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. 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
Ruling history
The tariff classification of aluminum coated textile fabrics from China.
Decision on Application for Further Review of Protest No. 3004-94-100147; classification of"coated fabric"; coating must be visible to the naked eye; Note 2(a)(1) to Chapter 59; subheading5903.90.2500, HTSUSA; woven fabric of polyethylene strips coated on one side with whiteopaque polyethylene; fabric is visibly coated if the weave of the fabric is obscured by the coating..
More rulings on the same tariff codes
The tariff classification of two polyester/cotton blend weft knit fabrics from Canada.
The tariff classification of two weft knit fabrics from Canada
The tariff classification of six knit fabrics from the Netherlands.
The tariff classification of knit fabric from Korea
The tariff classification of circular knit fabric from Thailand
The tariff classification of knit fabric from Taiwan.
The tariff classification of knit fabric from Taiwan.
The tariff classification of circular knit fabric from Korea.
The tariff classification of knit fabric laminated in Taiwan.
The tariff classification of circular knit man-made fiber fabric from Korea.
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 →