The tariff classification of a three layer waterproof fabric of a type used in apparel, etc., from Japan.
Issued July 19, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
The instant sample, which was identified as Sample No. PL 251WRG, is a three-layer material. It consists of a thin polyurethane plastics film (white in color) that has been sandwiched between a woven top layer (red) composed of nylon man-made fibers and a nylon open knit (tricot) backing material (gray). This white PU portion is visible to the naked eye in cross section as well as through the tricot knit. While you indicate that this material weighs 174 grams per square meter, you did not provide a weight breakdown of the textile portion vis a vis the plastic. It does not appear that the polyurethane plastics portion is over 70 percent by weight of the total weight of the material.
CBP rationale
The applicable subheading for the material 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 I84102 July 19, 2002 CLA-2-59:RR: NC:TA:350 I84102 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ralph Natale American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a three layer waterproof fabric of a type used in apparel, etc., from Japan. Dear Mr. Natale: In your letter dated June 28, 2002, on behalf of Shinko American Inc., New York, NY, you requested a tariff classification ruling. The instant sample, which was identified as Sample No. PL 251WRG, is a three-layer material. It consists of a thin polyurethane plastics film (white in color) that has been sandwiched between a woven top layer (red) composed of nylon man-made fibers and a nylon open knit (tricot) backing material (gray). This white PU portion is visible to the naked eye in cross section as well as through the tricot knit. While you indicate that this material weighs 174 grams per square meter, you did not provide a weight breakdown of the textile portion vis a vis the plastic. It does not appear that the polyurethane plastics portion is over 70 percent by weight of the total weight of the material. The applicable subheading for the material 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 7.7 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification of a laminated fabric from China
The tariff classification of yarns from China and Turkey
The tariff classification of five coated fabrics from Turkey
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification of a laminated narrow woven fabric from China
The tariff classification of a coated fabric from China
The tariff classification of a coated upholstery fabric from China
The tariff classification of a waterproof footwear fabric from China
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 →