10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a laminated fabric.
Issued August 1, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N244221 (August 1, 2013)
Tariff classification
Product description
The instant sample, identified as style LPA516, consists of a layer of polyurethane plastic foam sheeting that has been sandwiched between two weft knit fabrics of polyester man-made fibers. You write that this material will be produced as roll goods measuring 25 yards in length. This material, which measures about 3/8" in thickness has the following breakdown by weight: Wt. of Polyester: 238 g/m² (47.7%) Wt. of PU foam: 261 g/m² (52.3%) Total Wt.: 499 g/m² While the total weight provided in your correspondence differs slightly from the weight breakdown shown above (519 g/m² vs 499 g/m²), it will not materially affect the classification of this merchandise.
CBP rationale
The applicable subheading for the product will be 5903.20 Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane.
Full text
N244221 August 1, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a laminated fabric. Dear Mr. Tshiboyi: In your letter dated July 16, 2013, you requested a tariff classification ruling. The instant sample, identified as style LPA516, consists of a layer of polyurethane plastic foam sheeting that has been sandwiched between two weft knit fabrics of polyester man-made fibers. You write that this material will be produced as roll goods measuring 25 yards in length. This material, which measures about 3/8" in thickness has the following breakdown by weight: Wt. of Polyester: 238 g/m² (47.7%) Wt. of PU foam: 261 g/m² (52.3%) Total Wt.: 499 g/m² While the total weight provided in your correspondence differs slightly from the weight breakdown shown above (519 g/m² vs 499 g/m²), it will not materially affect the classification of this merchandise. The applicable subheading for the product will be 5903.20 Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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
RE: The country of origin of a pneumatic impact wrench
RE: The country of origin of a pneumatic impact wrench
RE: The country of origin of wire harnesses
The country of origin and marking of a 302-piece tool set
The classification, country of origin, and marking of USB security tokens
Method of appraisement for reusable transport tanks
The country of origin of a battery tester
The country of origin of lithographed tinplate steel sheet
The country of origin of crude synthetic graphite derived from petroleum coke
Importation and dutiability of a yacht; exportation; 19 C.F.R. § 101.1; reimportation; 19 C.F.R. § 141.2.
Follow N244221
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.