The tariff classification of flocked plastic "velvet" material, from China.
Issued January 15, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.1950
Headings: 3921
Product description
The material, as illustrated by the submitted sample, consists of a thin sheet of compact plastic embossed with a diamond pattern on one side and the reverse or topside completely coated with textile flock. While the plastics portion is not identified, it is believed to be of an olefin type. The flock fibers are not known, but are believed to be man-made. Your letter indicates that this material is 70% plastic and 30% textile, by weight, and we presume that this material will be imported in rolls. Since there is no woven or knit fabric present, heading 5903 is not a consideration as you say was suggested by one Customs port. Flock is a textile material, but not of a nonwoven textile fabric construction, as
CBP rationale
The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.
Full text
NY J80012 January 15, 2003 CLA-2-39:RR:NC:TA:350 J80012 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Lydia Concepcion Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification of flocked plastic “velvet” material, from China. Dear Ms. Concepcion: In your letter dated January 3, 2003, on behalf of Variety Accessories Inc., you requested a tariff classification ruling. The material, as illustrated by the submitted sample, consists of a thin sheet of compact plastic embossed with a diamond pattern on one side and the reverse or topside completely coated with textile flock. While the plastics portion is not identified, it is believed to be of an olefin type. The flock fibers are not known, but are believed to be man-made. Your letter indicates that this material is 70% plastic and 30% textile, by weight, and we presume that this material will be imported in rolls. Since there is no woven or knit fabric present, heading 5903 is not a consideration as you say was suggested by one Customs port. Flock is a textile material, but not of a nonwoven textile fabric construction, as you believe, thus excluding heading 5603 from consideration. The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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
More rulings on the same tariff codes
The tariff classification of plastic coated textile fabrics from Japan or China
The tariff classification of four textile fabrics and one plastic sheet from Spain
The tariff classification of polyvinyl chloride (PVC) liners from China
The tariff classification of plastic coated textile fabrics from China
The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China. Correction to Ruling Number N299983.
The tariff classification of V-FABIMP-80.5TG laminated PVC vinyl with scrim (Tan and Grey) from China
The tariff classification of V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China. Correction to Ruling Number N299987.
The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China
The tariff classification of V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China
The tariff classification of coated strip 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 →