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L84939 L8 Ruling Active

The tariff classification of three plastics coated textile fabrics, for use in automobile upholstery, from China.

Issued June 1, 2005 by U.S. Customs and Border Protection.

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L8 L84939 (June 1, 2005)

Tariff classification

HTS codes: 5903.90.2500, 5903.20.2500

Headings: 5903

Product description

The first item, style “Vector”, consists of a knit fabric, which is composed of 100% polyester man-made fibers. This fabric has been laminated on one side with a cellular polyurethane plastics material. You provided the following weight breakdown for this material: Wt. Of Polyester: 370 g/m² (46%) Wt. Of PU: 430 g/m² (54%) Total Wt.: 800 g/m² The remaining two items, identified as styles “Sonic” and “Raster”, respectively, both consist of 100% polyester woven fabrics, which have been lightly, yet visibly, coated on one side with an acrylic plastics material.

CBP rationale

The applicable subheading for style “Vector” will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The applicable subheading for styles “Sonic” and “Raster” 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 L84939 June 1, 2005 CLA-2-59:RR:NC:TA:350 L84939 CATEGORY: Classification TARIFF NO.: 5903.20.2500; 5903.90.2500 Ms. Connie Collignon Vincent L. Levitt, CHB 2571 Busse Road, Suite 307 Elk Grove Village, IL 60007 RE: The tariff classification of three plastics coated textile fabrics, for use in automobile upholstery, from China. Dear Ms. Collignon: In your letter, which was received May 17, 2005, on behalf of Toyodabo America, Inc., you requested a tariff classification ruling. The first item, style “Vector”, consists of a knit fabric, which is composed of 100% polyester man-made fibers. This fabric has been laminated on one side with a cellular polyurethane plastics material. You provided the following weight breakdown for this material: Wt. Of Polyester: 370 g/m² (46%) Wt. Of PU: 430 g/m² (54%) Total Wt.: 800 g/m² The remaining two items, identified as styles “Sonic” and “Raster”, respectively, both consist of 100% polyester woven fabrics, which have been lightly, yet visibly, coated on one side with an acrylic plastics material. You state that these two fabrics weigh 300 g/m² and 230 g/m², respectively. The applicable subheading for style “Vector” will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for styles “Sonic” and “Raster” 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 rate of duty 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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