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The tariff classification of a SBR coated woven polyester fabric, for use in the manufacture of upholstery, from Taiwan
Issued June 21, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85135 (June 21, 2005)
Tariff classification
HTS codes: 5906.99.2500
Headings: 5906
Product description
Your letter states the fabric, known as “Sensations with SBR Latex “, is 100 percent polyester and is used in the manufacture of upholstery. In addition, the letter indicates one side of the fabric has been brushed to give the appearance of suede, while the other side has been coated with a styrene-butadiene rubber (SBR) solution. The SBR polymer is said to consist of 40 percent styrene and 60 percent butadiene by weight. You have provided a sample of the fabric as well as two samples of the SBR, a solid and a solution sample. No laboratory analysis was done on these samples. Although your letter does not indicate whether the fabric will be imported in rolls, for purposes of this letter we will assume it will be imported as piece goods.
CBP rationale
The applicable subheading for the SBR coated woven polyester fabric will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Rubberized textile fabrics, other than those of heading 5902: Other: Other: Of man-made fibers: Other.
Full text
NY L85135 June 21, 2005 CLA-2-59:RR:NC:TA:350 L85135 CATEGORY: Classification TARIFF NO.: 5906.99.2500 Brett Ian Harris McKenna Long & Aldridge LLP 1900 K Street, NW Washington, DC 20006 RE: The tariff classification of a SBR coated woven polyester fabric, for use in the manufacture of upholstery, from Taiwan Dear Mr. Harris: In your letter dated May 17, 2005 which was received May 23, 2005, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Your letter states the fabric, known as “Sensations with SBR Latex “, is 100 percent polyester and is used in the manufacture of upholstery. In addition, the letter indicates one side of the fabric has been brushed to give the appearance of suede, while the other side has been coated with a styrene-butadiene rubber (SBR) solution. The SBR polymer is said to consist of 40 percent styrene and 60 percent butadiene by weight. You have provided a sample of the fabric as well as two samples of the SBR, a solid and a solution sample. No laboratory analysis was done on these samples. Although your letter does not indicate whether the fabric will be imported in rolls, for purposes of this letter we will assume it will be imported as piece goods. The applicable subheading for the SBR coated woven polyester fabric will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Rubberized textile fabrics, other than those of heading 5902: Other: Other: Of man-made fibers: Other. 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
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The tariff classification of two bonded fabrics having sundry marine applications, from France.
The tariff classification of a rubberized textile fabric, for use in upholstery, from China.
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The tariff classification of a rubberized polyester/cotton blend, jacquard woven upholstery fabric, from China.
The tariff classification of woven and knit upholstery fabrics both containing either a plastic or rubber back coating, from India.
The tariff classification of five jacquard woven fabrics for use in upholstery, from Italy.
The tariff classification of coated material used in the manufacture of wire and power cable and strand shielding, from the United Kingdom.
The tariff classification of one plastic and one rubber coated fabric from Taiwan.
The tariff classification of a rubberized fabric for use in the manufacture of belts for automobiles, from Japan.
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