The tariff classification of a PVC plastics coated textile fabric, for use in the manufacture of bags and luggage items, from Taiwan.
Issued March 17, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.10.2090
Headings: 5903
Product description
The supplier is Formosan Rubber Group, Hsien, Taiwan. The instant sample, identified as item PHN71, and navy blue in color, as described in your letter, consists of a woven fabric composed of a taffeta nylon man-made fibers (70D x 190T/ 58") that has been visibly coated/laminated on one side with a diamond embossed, compact polyvinyl chloride plastics material (PVC 82%, Nylon 18%). You provided the following weight specifications for this material which appears to contain a typographical error*: Wt. Of Fabric: 60 g/m² Wt. Of PVC: 270 g/m² Total Wt.: 300* g/m² The New York Customs laboratory tested the submitted sample and found it to weigh 268.1 grams per square meter. Additionally, they made the following determination concerning the ratio of the weight of the Nylon fabric vis a vis the PVC: Wt. Of Fabric: 24.3% Wt. Of PVC: 75.7%
CBP rationale
The applicable subheading for the material will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics.
Full text
NY I89098 March 17, 2003 CLA-2-59:RR:NC:TA:350 I89098 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W., Suite 308 Toronto, Ontario M8V 1A4 RE: The tariff classification of a PVC plastics coated textile fabric, for use in the manufacture of bags and luggage items, from Taiwan. Dear Ms. Fust: In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is Formosan Rubber Group, Hsien, Taiwan. The instant sample, identified as item PHN71, and navy blue in color, as described in your letter, consists of a woven fabric composed of a taffeta nylon man-made fibers (70D x 190T/ 58") that has been visibly coated/laminated on one side with a diamond embossed, compact polyvinyl chloride plastics material (PVC 82%, Nylon 18%). You provided the following weight specifications for this material which appears to contain a typographical error*: Wt. Of Fabric: 60 g/m² Wt. Of PVC: 270 g/m² Total Wt.: 300* g/m² The New York Customs laboratory tested the submitted sample and found it to weigh 268.1 grams per square meter. Additionally, they made the following determination concerning the ratio of the weight of the Nylon fabric vis a vis the PVC: Wt. Of Fabric: 24.3% Wt. Of PVC: 75.7% The applicable subheading for the material will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The duty rate is 0.4 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
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