10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

C88270 C8 Ruling Active

The tariff classification of two polyurethane plastic coated textile fabrics for use in the manufacture of outer shells for jackets and sportswear, from Korea.

Issued May 26, 1998 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

C8 C88270 (May 26, 1998)

Tariff classification

HTS codes: 5903.20.2500

Headings: 5903

Product description

The first item, style #2009 - Black, consists of a woven fabric composed of nylon filament man-made fibers (70D x N.ATY 160D/169 x 68) that has been visibly coated on one surface with a white non-transparent polyurethane plastic coating. The second item, style #2001 - Navy, consists of a woven fabric composed of nylon filament man-made fibers (70D x N.ATY 165D/2/172 x 60) that has been visibly coated on one surface with a white non-transparent polyurethane plastics coating. You supplied a Fax dated May 22, 1998, which provided the following technical information for these two styles which will be imported in 55/56" widths: Style #2009 Style #2001 Wt. of fabric: 165.5g/yd (84.7%) 216g/yd (87.8%) Wt. of plastic: 30.0g/yd (15.3%) 30g/yd (12.2%) Total wt.: 195.5g/yd (100%) 246g/yd (100%)

CBP rationale

The applicable subheading for the two materials 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 rubber or plastics.

Full text

NY C88270 May 26, 1998 CLA-2-59:RR:NC:TA:350 C88270 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Margaret Chuang Synthetic Resources 24995 Marin Court Laguna Hills, CA 92653 RE: The tariff classification of two polyurethane plastic coated textile fabrics for use in the manufacture of outer shells for jackets and sportswear, from Korea. Dear Ms. Chuang: In your letter dated May 14, 1998, you requested a classification ruling. Two representative samples were submitted which were identified as styles 2009 - Black and 2001 - Navy, respectively. The first item, style #2009 - Black, consists of a woven fabric composed of nylon filament man-made fibers (70D x N.ATY 160D/169 x 68) that has been visibly coated on one surface with a white non-transparent polyurethane plastic coating. The second item, style #2001 - Navy, consists of a woven fabric composed of nylon filament man-made fibers (70D x N.ATY 165D/2/172 x 60) that has been visibly coated on one surface with a white non-transparent polyurethane plastics coating. You supplied a Fax dated May 22, 1998, which provided the following technical information for these two styles which will be imported in 55/56" widths: Style #2009 Style #2001 Wt. of fabric: 165.5g/yd (84.7%) 216g/yd (87.8%) Wt. of plastic: 30.0g/yd (15.3%) 30g/yd (12.2%) Total wt.: 195.5g/yd (100%) 246g/yd (100%) The applicable subheading for the two materials 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 rubber or plastics. The duty rate will be 8.1 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Korea are subject to 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow C88270

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.