This ruling has been revoked and is no longer current.
Superseded by {H256889}.
The tariff classification of plastic coated textile upholstery fabric, from China
Issued July 26, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N216578 (July 26, 2013)
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
The submitted sample is identified as Cantina RL. According to the information provided, the plastic coated upholstery material has a four layer construction. The top outer layer consists of compact polyurethane that has been printed and embossed to simulate leather. The second layer is cellular polyurethane. The third layer is a woven fabric of 70% polyester/30% cotton fibers. The backing layer is leather scrap that is flocked onto the textile fabric. You provided the following breakdown for this material: Polyurethane plastic (2 layers) – 260 g/m² Woven textile fabric - 168 g/m² Leather scrap - 128 g/m² Based upon the weight breakdown that you submitted, this material is not over 70 percent by weight of the polyurethane plastics portion.
CBP rationale
The applicable subheading for the Cantina RL will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnate, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics.
Full text
N216578 July 26, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of plastic coated textile upholstery fabric, from China Dear Mr. Shah: In your letter dated May 1, 2012, you requested a tariff classification ruling. The submitted sample is identified as Cantina RL. According to the information provided, the plastic coated upholstery material has a four layer construction. The top outer layer consists of compact polyurethane that has been printed and embossed to simulate leather. The second layer is cellular polyurethane. The third layer is a woven fabric of 70% polyester/30% cotton fibers. The backing layer is leather scrap that is flocked onto the textile fabric. You provided the following breakdown for this material: Polyurethane plastic (2 layers) – 260 g/m² Woven textile fabric - 168 g/m² Leather scrap - 128 g/m² Based upon the weight breakdown that you submitted, this material is not over 70 percent by weight of the polyurethane plastics portion. The applicable subheading for the Cantina RL will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnate, 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, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a laminated textile fabric from France
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification of a laminated fabric from China
The tariff classification of yarns from China and Turkey
The tariff classification of five coated fabrics from Turkey
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
The tariff classification of a laminated narrow woven fabric from China
The tariff classification of a coated fabric from China
The tariff classification of a coated upholstery fabric from China
Follow N216578
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.