The tariff classification of a plastic coated, woven cotton tablecloth, from Sweden.
Issued January 22, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.1000
Headings: 5903
Product description
The submitted sample of the tablecloth, article # 400.549.39, measures 240 x 140 cm (94½ x 55 in.), is of a light weight woven printed cotton construction, and is coated on one surface with a clear acrylic plastic. The weight of the material is approximately 200 gr./m² with a ratio of 76% cotton and 24% acrylic by weight, which was furnished in your phone message. The clear plastic coating is in a sufficient amount to be visible to the naked eye. The edges of the tablecloth are not sewn or otherwise hemmed (not made-up), and, as such the item is considered fabric in the piece for tariff classification purposes.
CBP rationale
The applicable subheading for the product will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, … of cotton.
Full text
NY I89590 January 22, 2003 CLA-2-59:RR:NC:TA:350 I89590 CATEGORY: Classification TARIFF NO.: 5903.90.1000 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a plastic coated, woven cotton tablecloth, from Sweden. Dear Ms. Klingbeil: In your letter dated December 24, 2002, you requested a tariff classification ruling. The submitted sample of the tablecloth, article # 400.549.39, measures 240 x 140 cm (94½ x 55 in.), is of a light weight woven printed cotton construction, and is coated on one surface with a clear acrylic plastic. The weight of the material is approximately 200 gr./m² with a ratio of 76% cotton and 24% acrylic by weight, which was furnished in your phone message. The clear plastic coating is in a sufficient amount to be visible to the naked eye. The edges of the tablecloth are not sewn or otherwise hemmed (not made-up), and, as such the item is considered fabric in the piece for tariff classification purposes. The applicable subheading for the product will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, … of cotton. The rate of duty will be 3 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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