The tariff classification of two laminated fabrics, used in the manufacture of beverage (can/bottle) insulators, from China.

N235559 September 20, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Jason Combs CJ International, Inc. 8902 Airport Drive, Suite D Fort Wayne, IN 46809-3056 RE: The tariff classification of two laminated fabrics, used in the manufacture of beverage (can/bottle) insulators, from China. Dear Mr. Combs: In your letter dated November 14, 2012, on behalf of your client Casad Company, you requested a tariff classification ruling on two laminated fabrics. Two representative samples were submitted which were identified as “Item 1” and “Item 2”, respectively. Both materials were sent to the Customs and Border Protection laboratory for analysis. Lab analysis indicates the following: Item 1 measures 3.5 mm in thickness. It consists of a visible and substantial layer of cellular polyurethane plastic material sandwiched between an outer face of weft knit (non-pile) fabric and an inner backing of warp knit (non-pile) fabric. Both fabric layers are composed of 100 percent polyester man-made fibers. The weight breakdown provided by the laboratory is as follows: Wt. of polyester fabric: 63.2% Wt. of PU foam: 36.8% Item 2 measures 3 mm in thickness. It consists of a visible and substantial layer of cellular polyurethane plastic material sandwiched between an outer face of weft knit (non-pile) fabric and an inner backing of warp knit (non-pile) fabric. Both fabric layers are composed of 100 percent polyester man-made fibers. The weight breakdown provided by the laboratory is as follows: Wt. of polyester fabric: 59.6% Wt. of PU foam: 40.4% As neither material is over 70 percent by weight of the plastics portion, the applicable subheading for the two materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyurethane plastic, of man-made fibers, not over 70 percent by weight of 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, Myles B. Harmon Acting Director National Commodity Specialist Division