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The tariff classification of a polyurethane plastics coated textile fabric, for use in shoe insoles, from China.
Issued February 6, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80167 (February 6, 2006)
Tariff classification
HTS codes: 5903.20.2000
Headings: 5903
Product description
The instant sample, consists of a 100% polyester knit fabric, which has been laminated on one side to a rather substantial layer of polyurethane plastics foam material. While no respective weights were provided, this PU plastics portion appears to be well over 70 percent, by weight, of the total weight of the material. Noting that the knit textile layer will likely be the outer or wear portion, when utilized as a shoe insole and, as such, will assist in comfort and sweat absorption, it is considered to be more than mere reinforcement.
CBP rationale
The applicable subheading for the material, which we presume, will be imported as roll goods, will be 5903.20.2000, 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, over 70 percent by weight of rubber or plastics.
Full text
NY M80167 February 6, 2006 CLA-2-59:RR:NC:TA:350 M80167 CATEGORY: Classification TARIFF NO.: 5903.20.2000 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a polyurethane plastics coated textile fabric, for use in shoe insoles, from China. Dear Ms. Moore: In your letter dated January 24, 2006, on behalf of H.H. Brown Shoe Technologies, you requested a tariff classification ruling. The instant sample, consists of a 100% polyester knit fabric, which has been laminated on one side to a rather substantial layer of polyurethane plastics foam material. While no respective weights were provided, this PU plastics portion appears to be well over 70 percent, by weight, of the total weight of the material. Noting that the knit textile layer will likely be the outer or wear portion, when utilized as a shoe insole and, as such, will assist in comfort and sweat absorption, it is considered to be more than mere reinforcement. The applicable subheading for the material, which we presume, will be imported as roll goods, will be 5903.20.2000, 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, over 70 percent by weight of rubber or plastics. The duty rate is Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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