The tariff classification of two plastics coated textile materials, for use in the manufacture of bags. The country of origin is China.
Issued October 24, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.2500, 5407.20.0000
Product description
Additionally, for reference purposes, a completed bag was submitted. This bag will be constructed from the imported materials after their importation into the United States. Sample #1 (Sew Tape) consists of a narrow woven fabric, which you indicate will be imported in widths ranging from 51 to 63.5 millimeters and 1,000 meter lengths. This material is constructed from polypropylene plastics strips measuring less than 5 mm in apparent width, and, as such, are considered to be of textile man-made fibers for tariff purposes. This tape has been visibly coated on one surface with a black pigmented polyethylene plastics material, which is visible to the naked eye. This coating does not appear to comprise over 70 percent by weight of the total weight of the materials. Sample #2 (Lay Flat Rollstock) is similar in construction to Sample #1, and will be imported in widths ranging form 0.6 meters to 2.1 meters. This material, however, has been coated on one side with a clear polyethylene plastics material, which is not visible to the naked eye. After importation into the United States, these two materials will be used to construct a finished bag, which, accordingly to the various markings on the bags, will be used to contain dog food.
CBP rationale
The applicable subheading for the “Sew Tape” (Sample #1) 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 plastics. The applicable subheading for the Lay Flat Rollstock (Sample #2) will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, woven fabrics obtained from strip or the like.
Full text
NY M87513 October 24, 2006 CLA-2-59:RR:NC:TA:350 M87513 CATEGORY: Classification TARIFF NO.: 5407.20.0000; 5903.90.2500 Mr. David Zhu FDD Associates, Inc. 4485 Plainfield Avenue NE, Suite 107 Grand Rapids, MI 49525 RE: The tariff classification of two plastics coated textile materials, for use in the manufacture of bags. The country of origin is China. Dear Mr. Zhu: In your letter dated October 9, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a classification ruling. Two representative samples were submitted, which were identified as “Sew Tape” (Sample #1) and Lay Flat Rollstock (Sample #2). Additionally, for reference purposes, a completed bag was submitted. This bag will be constructed from the imported materials after their importation into the United States. Sample #1 (Sew Tape) consists of a narrow woven fabric, which you indicate will be imported in widths ranging from 51 to 63.5 millimeters and 1,000 meter lengths. This material is constructed from polypropylene plastics strips measuring less than 5 mm in apparent width, and, as such, are considered to be of textile man-made fibers for tariff purposes. This tape has been visibly coated on one surface with a black pigmented polyethylene plastics material, which is visible to the naked eye. This coating does not appear to comprise over 70 percent by weight of the total weight of the materials. Sample #2 (Lay Flat Rollstock) is similar in construction to Sample #1, and will be imported in widths ranging form 0.6 meters to 2.1 meters. This material, however, has been coated on one side with a clear polyethylene plastics material, which is not visible to the naked eye. After importation into the United States, these two materials will be used to construct a finished bag, which, accordingly to the various markings on the bags, will be used to contain dog food. The applicable subheading for the “Sew Tape” (Sample #1) 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 plastics. The duty rate is 7.5 percent ad valorem. The applicable subheading for the Lay Flat Rollstock (Sample #2) will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, woven fabrics obtained from strip or the like. The rate of duty will be Free. The “Sew Tape” (Sample #1) and Lay Flat Rollstock (Sample #2) fall within textile categories 229 and 620, respectively . With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. 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. 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
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →