The tariff classification of a laminated knit fabric from China

N265198 June 23, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Thomas F. Gliva Carson Customs Brokers USA 925 Boblett Street, Building B Blaine, WA 98230 RE: The tariff classification of a laminated knit fabric from China Dear Mr. Gliva: In your letter dated May 6, 2015, you requested a tariff classification ruling on behalf of Kendor Textiles LTD. One fabric sample accompanied your request. The fabric sample is identified as Item #T4110 Scuba Jersey Knit. The sample consists of three layers: a substantial layer cellular material sandwiched between two knit fabrics. The cellular layer in the middle is visible in cross section, and does not appear to comprise over 70 percent by weight of the total weight of the material. According to your submission, the sample and subsequent communication, the product is composed of a 100% PU (polyurethane) layer between two layers of jersey circular knit fabric composed of 65% non-textured filament polyester and 35% cotton, and weighs 325 g/m2. Your fabric detail sheet states that this fabric will be imported in widths of 62 inches and will be used in the apparel industry to manufacture clothing tops and bottoms. The applicable subheading for the Item #T4110 Scuba Jersey Knit will be 5903.20.2500, 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 polyurethane: Of man-made fibers: Other: Other. 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 Maribeth Dunajski at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division