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The tariff classification of a plastics coated textile fabric (imitation lamé), from Korea.
Issued July 27, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85187 (July 27, 2006)
Tariff classification
HTS codes: 5903.90.2500
Headings: 5903
Product description
The instant sample, which was not identified as to style or quality number, consists of a knit fabric composed of what you indicate is a 92% polyester man-made fiber/8% spandex blend. This fabric 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 plastics in nature. While not specifically mentioned in your correspondence, this material is of a kind that has application in apparel including certain types of costumes. The plastics application does not appear to be over 70 percent by weight of the total weight of the material.
CBP rationale
The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 M85187 July 27, 2006 CLA-2-59:RR:NC:TA:350 M85187 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Maureen Shoule J.W. Hampton, Jr. 7 Co., Inc. 161-15 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a plastics coated textile fabric (imitation lamé), from Korea. Dear Ms. Shoule: In your letter dated July 20, 2006, on behalf of Qui International Fabrics Inc., New York, NY, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a knit fabric composed of what you indicate is a 92% polyester man-made fiber/8% spandex blend. This fabric 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 plastics in nature. While not specifically mentioned in your correspondence, this material is of a kind that has application in apparel including certain types of costumes. The plastics application does not appear to be over 70 percent by weight of the total weight of the material. The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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
More rulings on the same tariff codes
The tariff classification of a coated fabric from Japan
Classification and country of origin determination for coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification of a coated foil print fabric with sequins from China
The tariff classification of a laminated fabric from South Korea
Classification and country of origin determination for a coated woven fabric; 19 CFR 102.21(c)(1)
The tariff classification of a coated twill weave polyester upholstery fabric from China
The tariff classification of two coated fabrics from China
The tariff classification of a coated woven polyester upholstery fabric from China
The tariff classification of a coated polyester jacquard weave upholstery fabric from China
The tariff classification of three upholstery fabrics from China
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