8 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a nonwoven/PVC table cloth material, from China.
Issued October 1, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K89834 (October 1, 2004)
Tariff classification
HTS codes: 5603.14.3000
Headings: 5603
Product description
You mention two styles which are both similar in construction and composition. The two styles are 7491871 (two-toned stripe) and 7492119 (gingham fish patch). Both materials consist of needle-punched nonwoven fabrics (filament) that have been laminated on one side with a compact polyvinyl chloride plastics material. This plastics portion has been dyed and embossed to provide a woven effect. You indicate that the material is 70% PVC/30% polyester man-made fibers, by weight. This material will be imported as roll goods having 10-yard lengths. The instant sample was informally weighed and was found to weigh approximately 170 grams per square meter. While you suggest classification in tariff subheading 5903.10.2090, this is not correct. That subheading mandates that the textile portion of the material be of either a woven or knit construction. Such is not the case here. Your material is of a nonwoven construction.
CBP rationale
The applicable subheading for the material will be 5603.14.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², … laminated fabrics.
Full text
NY K89834 October 1, 2004 CLA-2-56:RR:NC:TA:350 K89834 CATEGORY: Classification TARIFF NO.: 5603.14.3000 Ms. Amanda McClain Jo-Ann Stores 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a nonwoven/PVC table cloth material, from China. Dear Ms. McClain: In your letter dated September 2, 2004, which was a follow-up to your earlier inquiry where we requested additional information, you requested a tariff classification ruling. You mention two styles which are both similar in construction and composition. The two styles are 7491871 (two-toned stripe) and 7492119 (gingham fish patch). Both materials consist of needle-punched nonwoven fabrics (filament) that have been laminated on one side with a compact polyvinyl chloride plastics material. This plastics portion has been dyed and embossed to provide a woven effect. You indicate that the material is 70% PVC/30% polyester man-made fibers, by weight. This material will be imported as roll goods having 10-yard lengths. The instant sample was informally weighed and was found to weigh approximately 170 grams per square meter. While you suggest classification in tariff subheading 5903.10.2090, this is not correct. That subheading mandates that the textile portion of the material be of either a woven or knit construction. Such is not the case here. Your material is of a nonwoven construction. The applicable subheading for the material will be 5603.14.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², … laminated fabrics. The rate of duty will be Free. 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
More rulings on the same tariff codes
The tariff classification of a nonwoven laminated roofing underlayment from India
The tariff classification and country of origin of a laminated nonwoven fabric from Germany; 19 CFR 102.21(c)(4)
Classification and country of origin determination for a self-adhesive nonwoven membrane of three layer construction, from Austria; 19 CFR 102.21(c)(2)
Classification and country of origin determination for polyester spunbond pleat packs; 19 CFR 102.21(c)(4)
The tariff classification of four products for use in shower stall installations, from China.
The tariff classification of a two-ply nonwoven fabric, for use as roofing underlayment, from China.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Bonded Fabrics from Canada and Car Seat Covers from Mexico; Article 509
The tariff classification of a PVC laminated nonwoven fabric, of a kind used for table covers, etc., from China.
Classification and country of origin determination for laminated nonwoven fabrics to be imported from either Korea or Taiwan; 19 CFR 102.21(c)(5).
Classification and country of origin determination for a coated/laminated nonwoven fabric to be imported from Korea; 19 CFR 102.21(c)(5).
Follow K89834
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.