The tariff classification of a plastics coated, jacquard woven upholstery fabric, from China.
Issued March 13, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.2500
Headings: 5903
Product description
The instant sample, identified as style “Nostalgia”, consists of a jacquard woven upholstery fabric that is composed of 100% polyester man-made fibers (filament). This fabric contains a light, milky white acrylic plastics coating on its posterior surface which is in sufficient quantity to be visible to the naked eye. You indicate that this material will be imported as roll goods having 158 cm widths. The material weighs 161 grams per square meter.
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 plastic.
Full text
N007885 March 13, 2007 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Doug Brown Innovasia Incorporated 2831 Hillsboro Court Carlsbad, CA 92010 RE: The tariff classification of a plastics coated, jacquard woven upholstery fabric, from China. Dear Mr. Brown: In your letter dated March 1, 2007, which was a follow-up to an earlier inquiry where we asked for additional information, you requested a classification ruling. The instant sample, identified as style “Nostalgia”, consists of a jacquard woven upholstery fabric that is composed of 100% polyester man-made fibers (filament). This fabric contains a light, milky white acrylic plastics coating on its posterior surface which is in sufficient quantity to be visible to the naked eye. You indicate that this material will be imported as roll goods having 158 cm widths. The material weighs 161 grams per square meter. 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 plastic. The duty rate will be 7.5 percent ad valorem. This merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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
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