F83620 F8 Ruling Active

The tariff classification of a polyurethane plastic coated textile fabric, from Korea.

Issued March 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.20.1000

Headings: 5903

Product description

The instant sample, described in your letter, consists of a twill woven cotton textile (1/3 Twill 56/57”) fabric, black in color, that contains a lightweight, black pigmented polyurethane plastics coating on one side which is in sufficient amount to be visible to the naked eye. This coating is stated to account for 11-12% by weight of the total weight of the material. We informally weighed the instant sample and found the fabric to weigh approximately 230 grams per square meter. We note, per a telephone conversation with your office, that this fabric will be used in the manufacture of apparel items such as jackets, etc.

CBP rationale

The applicable subheading for the material 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.

Full text

NY F83620 March 10, 2000 CLA-2-59:RR:NC:TA:350 F83620 CATEGORY: Classification TARIFF NO.: 5903.20.1000 Mr. Brian Yoon Trans Freight Services, Inc. 177-25 Rockaway Blvd, #212 Jamaica, NY 11434 RE: The tariff classification of a polyurethane plastic coated textile fabric, from Korea. Dear Mr. Yoon: In your letter dated February 16, 2000, on behalf of HOHO Inc., you requested a classification ruling. The instant sample, described in your letter, consists of a twill woven cotton textile (1/3 Twill 56/57”) fabric, black in color, that contains a lightweight, black pigmented polyurethane plastics coating on one side which is in sufficient amount to be visible to the naked eye. This coating is stated to account for 11-12% by weight of the total weight of the material. We informally weighed the instant sample and found the fabric to weigh approximately 230 grams per square meter. We note, per a telephone conversation with your office, that this fabric will be used in the manufacture of apparel items such as jackets, etc. The applicable subheading for the material 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 duty rate will be 3.7 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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