CBP Ruling N240335 — The tariff classification of a coated fabric to be used as a wall/ceiling cover…

Tariff classification

Headings: 5903

Product description

The instant sample, which was not identified as to style or quality number, is stated to consist of a knit fabric of 100 percent polyester man-made fiber construction that has been coated on both sides with a compact polyurethane plastics material. The polyurethane coating is considered visible, however, the fibrous nature of the substrate fabric has not been completely lost by the application of the plastic coating. We note that this material has not been fixed on any type of backing nor has it been treated to permit pasting. In addition, your letter indicates the material will be “hanged on peripheral profile attached to existing walls or ceilings.” You provided the following weight breakdown for this material which has not been verified by the US Customs laboratory; Wt. of Polyester Fabric: 120 g/m² (49%) Wt. of PU Plastic: 125 g/m² (51%) Total Wt.: 245 g/m²

CBP rationale

The applicable subheading for the material, which we presume, will be imported as roll goods 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.

Full text

N240335 May 3, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Andrej Paskevic VIC Ceilings LLC 2340 Princess Anne Road Virginia Beach, VA 23456 RE: The tariff classification of a coated fabric to be used as a wall/ceiling covering material, from Germany. Dear Mr. Paskevic: In your letter dated March 26, 2013, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, is stated to consist of a knit fabric of 100 percent polyester man-made fiber construction that has been coated on both sides with a compact polyurethane plastics material. The polyurethane coating is considered visible, however, the fibrous nature of the substrate fabric has not been completely lost by the application of the plastic coating. We note that this material has not been fixed on any type of backing nor has it been treated to permit pasting. In addition, your letter indicates the material will be “hanged on peripheral profile attached to existing walls or ceilings.” You provided the following weight breakdown for this material which has not been verified by the US Customs laboratory; Wt. of Polyester Fabric: 120 g/m² (49%) Wt. of PU Plastic: 125 g/m² (51%) Total Wt.: 245 g/m² The applicable subheading for the material, which we presume, will be imported as roll goods 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 duty rate is 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

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