The tariff classification of a plastics coated textile fabric, for use in upholstery, from China.
Issued August 21, 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 Avarda, consists of a woven upholstery fabric which is composed of a 46.3% cotton/ 38.3% polyester/ 15.4% acrylic man-made fiber blend. This fabric has been lightly, yet visibly coated on one side with a milky white butyl acrylate copolymer which is considered to be a plastics material. You provided the following technical specifications for this material, by weight: Wt. of textile: 186 g/m² (75%) Wt. of plastic: 62 g/m² (25%) Total Wt.: 248 g/m²
CBP rationale
The applicable subheading for the fabric, which will be imported as piece goods having 54-inch widths, 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 other than polyvinyl chloride or polyurethane, … of man-made fibers.
Full text
N014889 August 21, 2007 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Daimon Ponthieux Blumenthal Print Works, Inc. 905 South Broad Avenue New Orleans, LA 70125 RE: The tariff classification of a plastics coated textile fabric, for use in upholstery, from China. Dear Mr. Ponthieux: In your letter dated July 19, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. The instant sample, identified as style Avarda, consists of a woven upholstery fabric which is composed of a 46.3% cotton/ 38.3% polyester/ 15.4% acrylic man-made fiber blend. This fabric has been lightly, yet visibly coated on one side with a milky white butyl acrylate copolymer which is considered to be a plastics material. You provided the following technical specifications for this material, by weight: Wt. of textile: 186 g/m² (75%) Wt. of plastic: 62 g/m² (25%) Total Wt.: 248 g/m² The applicable subheading for the fabric, which will be imported as piece goods having 54-inch widths, 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 other than polyvinyl chloride or polyurethane, … of man-made fibers. 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. 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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