N127793 N1 Ruling Active

The tariff classification of a plastics coated textile fabric, for use in the manufacture of sports bags, from Taiwan.

Issued October 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.20.2500

Headings: 5903

Product description

Your letter indicated the fabric is a twill woven fabric composed of a 65% polyester man-made fiber/35% cotton fiber blend.

CBP rationale

The applicable subheading for the material 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

N127793 October 26, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W., Suite 308 Toronto, Ontario M8V 1A4 Canada RE: The tariff classification of a plastics coated textile fabric, for use in the manufacture of sports bags, from Taiwan. Dear Ms. Fust: In your letter dated October 14, 2010, you requested a tariff classification ruling. A sample, which was identified as item STAFTEX MPU-1014, was submitted for our review. Your letter indicated the fabric is a twill woven fabric composed of a 65% polyester man-made fiber/35% cotton fiber blend. You stated this fabric has been lightly coated on one side with a polyurethane plastics material. The polyurethane coating is visible to the naked eye. You provided the following technical specifications for this material: Wt. of Polyester: 190 g/m² (59%) Wt. of Cotton: 102 g/m² (32%) Wt. of PU: 30 g/m² ( 9%) Total Wt.: 322 g/m²                      The applicable subheading for the material 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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