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The tariff classification of automotive headliner material, from Korea.
Issued August 3, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N113941 (August 3, 2010)
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
In your ruling request letter you indicate the product will be used as part of automotive headliners. The item will be rectangular in shape and measures 1,600 mm in width and 2,590 mm in length. It is composed of three distinct layers as follows: The top or what will be the outer or exposed layer consists of a circular knit fabric that is composed of 100 percent polyester man-made fibers. The middle layer consists of a rather substantial polyurethane plastics foam (cellular). The bottom layer consists of a thin polyolefin plastic film which has the function of an adhesive when heated and pressed by a mold into the roof of a vehicle. You provided the following weight breakdown for this material: Wt. of Polyester: 101 g/m² (30.0%) Wt. of PU Foam: 173 g/m² (51.3%) Wt. of Polyolefin: 63 g/m² (18.7%) Total Wt.: 337 g/m² (100%)
CBP rationale
The applicable subheading for the product 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.
Full text
N113941 August 3, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Mike Kim K & G Customs Service, Inc. 361 Bonnie Lane, Suite 101 Elk Grove Village, IL 60007 RE: The tariff classification of automotive headliner material, from Korea. Dear Mr. Kim: In your letter dated June 23, 2010, on behalf of Hans Industrial Company, Ltd., Seoul, Korea, you requested a tariff classification ruling. The samples you submitted have been retained by this office. In your ruling request letter you indicate the product will be used as part of automotive headliners. The item will be rectangular in shape and measures 1,600 mm in width and 2,590 mm in length. It is composed of three distinct layers as follows: The top or what will be the outer or exposed layer consists of a circular knit fabric that is composed of 100 percent polyester man-made fibers. The middle layer consists of a rather substantial polyurethane plastics foam (cellular). The bottom layer consists of a thin polyolefin plastic film which has the function of an adhesive when heated and pressed by a mold into the roof of a vehicle. You provided the following weight breakdown for this material: Wt. of Polyester: 101 g/m² (30.0%) Wt. of PU Foam: 173 g/m² (51.3%) Wt. of Polyolefin: 63 g/m² (18.7%) Total Wt.: 337 g/m² (100%) The applicable subheading for the product 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. 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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