G84978 G8 Ruling Active

The tariff classification of garment weight flocked textile material, from Korea.

Issued December 8, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5907.00.6000

Headings: 5907

Product description

The instant sample consists of a 100% polyester man-made fiber knit fabric that has been slightly brushed. This material has been flocked on the brushed surface with rayon man-made fibers. This flocking, which adheres to the underlying knit fabric by means of a resin adhesive, appears to be slightly clumped, thereby creating an overall pig suede appearance. You provided the following weight breakdown for this material which will weigh 240 – 247 grams per square meter in its imported condition: Polyester: 50% Rayon: 22% Resin (Binder): 22% While these percentages do not add up to 100%, it will not affect the final classification of this merchandise. We concur with your belief that

CBP rationale

the applicable subheading for the fabric will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, … of man-made fibers.

Full text

NY G84978 December 8, 2000 CLA-2-59:RR:NC:TA:350 G84978 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Mr. Eric Aronowitz Marubeni America Corporation 450 Lexington Avenue New York, NY 10017-3984 RE: The tariff classification of garment weight flocked textile material, from Korea. Dear Mr. Aronowitz: In your letter dated December 4, 2000, you requested a classification ruling. The instant sample consists of a 100% polyester man-made fiber knit fabric that has been slightly brushed. This material has been flocked on the brushed surface with rayon man-made fibers. This flocking, which adheres to the underlying knit fabric by means of a resin adhesive, appears to be slightly clumped, thereby creating an overall pig suede appearance. You provided the following weight breakdown for this material which will weigh 240 – 247 grams per square meter in its imported condition: Polyester: 50% Rayon: 22% Resin (Binder): 22% While these percentages do not add up to 100%, it will not affect the final classification of this merchandise. We concur with your belief that the applicable subheading for the fabric will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, … of man-made fibers. The duty rate will be 2.3 percent ad valorem. Effective January 1, 2001, the duty rate will be 1.7 percent ad valorem. This item, as indicated in your letter, falls within textile category 229. However, it is currently not subject to any kind of textile restraints. 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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