N252443 N2 Ruling Active

The tariff classification of a microsuede woven fabric laminated to a polyvinyl chloride coated scrim from China

Issued May 13, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.10.2500

Headings: 5903

Product description

A picture was also included showing the final use of the fabric as a furniture protector. The sample appears to be brushed fabric on the face side that has been laminated to a backing of knit fabric that has been dipped/impregnated with a cellular plastic material. Your letter states the face fabric is microsuede, 100% polyester, and weighs 120 gm². The backing is stated to be a 100% polyester fabric, coated with a polyvinyl chloride (PVC), and weighs 240 gm². Your letter indicates the material will be imported in rolls and cut to size and sewn with hems for use as a protector.

CBP rationale

The applicable subheading for the microsuede woven fabric laminated to a PVC coated scrim will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Other (not over 70 percent by weight of rubber or plastics).

Full text

N252443 May 13, 2014 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Steven Markowitz Greenpoint Décor, LLC 261 Fifth Avenue, Suite 1912 New York, NY 10016 RE: The tariff classification of a microsuede woven fabric laminated to a polyvinyl chloride coated scrim from China Dear Mr. Markowitz: In your letter dated April 8, 2014, you requested a tariff classification ruling. A representative sample, which was not identified with a style name or number, was submitted with your ruling request. A picture was also included showing the final use of the fabric as a furniture protector. The sample appears to be brushed fabric on the face side that has been laminated to a backing of knit fabric that has been dipped/impregnated with a cellular plastic material. Your letter states the face fabric is microsuede, 100% polyester, and weighs 120 gm². The backing is stated to be a 100% polyester fabric, coated with a polyvinyl chloride (PVC), and weighs 240 gm². Your letter indicates the material will be imported in rolls and cut to size and sewn with hems for use as a protector. The applicable subheading for the microsuede woven fabric laminated to a PVC coated scrim will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Other (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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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