K86938 K8 Ruling Active

The tariff classification of an "aluminized" knit fabric, from China.

Issued June 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.90.2500

Headings: 5903

Product description

The instant sample, identified as item RM# 1564, consists of a single jersey knit fabric which has been completely covered on one surface with a thin contiguous metallic "foil". This "foil" film is believed to be of a metallic powder that is contained in a plastic matrix carrier. Such "foil" is considered to be a plastic in nature. Your letter states that the base fabric is made from spun yarns of synthetic man-made fibers and the following weight breakdown was provided: 70% Para-Aramid/27% PBI®/3% aluminized polyester film.

CBP rationale

The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics.

Full text

NY K86938 June 30, 2004 CLA-2-59:RR:NC:TA:350 K86938 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. John Mattson Customs & Trade Solutions, Inc. 66 Whitherspoon, Suite 321 Princeton, NJ 08542 RE: The tariff classification of an “aluminized” knit fabric, from China. Dear Mr. Mattson: In your letter dated June 7, 2004, on behalf of Lion Apparel, Dayton, OH, you requested a tariff classification ruling. The instant sample, identified as item RM# 1564, consists of a single jersey knit fabric which has been completely covered on one surface with a thin contiguous metallic "foil". This "foil" film is believed to be of a metallic powder that is contained in a plastic matrix carrier. Such "foil" is considered to be a plastic in nature. Your letter states that the base fabric is made from spun yarns of synthetic man-made fibers and the following weight breakdown was provided: 70% Para-Aramid/27% PBI®/3% aluminized polyester film. The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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