The tariff classification of foam backed fabric for use as automotive interior parts, from Taiwan

NY M87371 November 15, 2006 CLA-2-59:RR:NC:TA:350 M87371 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Joe Grimme Mallory Alexander International Logistics 3301 Piper Lane Charlotte, NC 28208 RE: The tariff classification of foam backed fabric for use as automotive interior parts, from Taiwan Dear Mr. Grimme: In your letter received October 18, 2006, you requested a tariff classification ruling. A representative sample was provided with your ruling request. In your letter you indicated polyester filament yarns, extruded in Taiwan, are knit into a polyester warp knit fabric in Taiwan. The knit fabric is then sent to China where it is laminated to polyurethane foam backing. The letter states the foam backing is made in China. This laminated fabric will be imported into the United States in rolls. In the U.S., the fabric will be pressed, contour formed and cut to specific shapes for automobile interior headlinings, sunshades and pillars. Your letter states the knit fabric portion weighs 152 g/m², however, you provided no weight for the finished material. The laminated fabric was informally weighed and was found to weigh 287 g/m². The applicable subheading for the foam backed fabric will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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. In your ruling request letter you also inquired if any textile quotas applied. In Headquarters Ruling Letter (“HQ”) 968229, dated July 18, 2006, a very similar manufacturing process was performed on a microcellular plastic and a woven fabric. In that case the fabric was manufactured in Country A (Taiwan), the microcellular plastic was manufactured in Country B (United States, Germany, or Japan), and the two were laminated in Country C (China). Under 19 U.S.C.§3592(b)(1)(C), the laminated fabric at issue was determined to be a product of Taiwan, the country in which the face fabric was woven. Based on the manufacturing process stated in your letter, and in accordance with HQ 968229, the foam backed (laminated) fabric is considered a product of Taiwan, the country in which the fabric is woven. This merchandise falls within textile category 229. At the present time products that fall within this textile category, produced in Taiwan, are not subject to quota/visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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