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The tariff classification of three polyurethane plastic coated/laminated woven or knit fabrics, for books and stationery items, from Korea.
Issued August 10, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85373 (August 10, 1999)
Tariff classification
HTS codes: 5903.20.2500, 5903.20.1000
Headings: 5903
Product description
The supplier is Dong Nam Ind. Co., Ltd., Pusan, Korea. While you submitted 5 separate letters with this one inquiry, we will be responding to three in this letter and the other two (your files 8692 B and C) under separate cover. The first sample, for which you do not currently have a style or quality number, consists of a 100% cotton woven fabric which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed black and embossed to simulate top grain leather. You indicate that the material has the following weight specifications: Wt. Of PU: 115 g/m² (52%) Wt. Of Textile: 105 g/m² (48%) Total Wt.: 220 g/m² (100%) The second sample, for which you do not currently have a style or quality number, consists of a 100% cotton woven fabric which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed blue and embossed to simulate top grain leather. You indicate that the material has the following weight specifications: Wt. Of PU: 178 g/m² (45%) Wt. Of Textile: 214 g/m² (55%) Total Wt.: 392 g/m² (100%) The third and final sample, for which you do not currently have a style or quality number, consists of a knit fabric composed of a 65% polyester man-made fibers/35% cotton staple fiber blend, which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed black and embossed with a geometric pattern. You provided the following weight specifications for this material: Wt. Of PU: 163 g/m² (41%) Wt. Of Textile: 232 g/m² (59%) Total Wt.: 395 g/m² (100%)
CBP rationale
The applicable subheading for the first and second sample will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The applicable subheading for the third sample 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 E85373 August 10, 1999 CLA-2-59:RR:NC:TA:350 E85373 CATEGORY: Classification TARIFF NO.: 5903.20.1000; 5903.20.2500 Mr. Paul S. Zompa Coverluxe Inc. 100 Founders Drive Woonsocket, RI 02895 RE: The tariff classification of three polyurethane plastic coated/laminated woven or knit fabrics, for books and stationery items, from Korea. Dear Mr. Zompa: In your letter dated July 26, 1999, you requested a classification ruling. The supplier is Dong Nam Ind. Co., Ltd., Pusan, Korea. While you submitted 5 separate letters with this one inquiry, we will be responding to three in this letter and the other two (your files 8692 B and C) under separate cover. The first sample, for which you do not currently have a style or quality number, consists of a 100% cotton woven fabric which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed black and embossed to simulate top grain leather. You indicate that the material has the following weight specifications: Wt. Of PU: 115 g/m² (52%) Wt. Of Textile: 105 g/m² (48%) Total Wt.: 220 g/m² (100%) The second sample, for which you do not currently have a style or quality number, consists of a 100% cotton woven fabric which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed blue and embossed to simulate top grain leather. You indicate that the material has the following weight specifications: Wt. Of PU: 178 g/m² (45%) Wt. Of Textile: 214 g/m² (55%) Total Wt.: 392 g/m² (100%) The third and final sample, for which you do not currently have a style or quality number, consists of a knit fabric composed of a 65% polyester man-made fibers/35% cotton staple fiber blend, which has been coated/laminated on one surface with a thin compact polyurethane plastics material. This plastics portion has been dyed black and embossed with a geometric pattern. You provided the following weight specifications for this material: Wt. Of PU: 163 g/m² (41%) Wt. Of Textile: 232 g/m² (59%) Total Wt.: 395 g/m² (100%) The applicable subheading for the first and second sample will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty will be 4 percent ad valorem. The applicable subheading for the third sample 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 rate of duty will be 8 percent ad valorem. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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