The tariff classification of plastic coated upholstery material from China
Issued November 16, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.13.1500
Headings: 3921
Product description
The article at issue, identified by the style name Caterpillar, is a plastic coated upholstery material. The material consists of an outer layer of cellular polyurethane (PU) plastic laminated to a textile material composed of a polyester/cotton blend. A backing layer of leather flocking is applied to the other side of the textile material. The outer layer of the PU plastic has been dyed and embossed to simulate real leather. Per the information you provided, the material will be imported in sheets 138 cm in width. Based on the specification sheet that accompanied your submission, the PU plastic comprises 60% of the weight of the material, and the polyester component of the textile material predominates by weight over the cotton.
CBP rationale
The applicable subheading for the Caterpillar upholstery material will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polyurethanes: Combined with textile materials: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Other.
Full text
N269915 November 16, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Richard Ness Greatex Mills, Inc. 1625 Chabanel Street West, Suite 201 Montreal, QC H4N 2S7 Canada RE: The tariff classification of plastic coated upholstery material from China Dear Mr. Ness: In your letter dated October 16, 2015 you requested a tariff classification ruling. A sample was provided. The article at issue, identified by the style name Caterpillar, is a plastic coated upholstery material. The material consists of an outer layer of cellular polyurethane (PU) plastic laminated to a textile material composed of a polyester/cotton blend. A backing layer of leather flocking is applied to the other side of the textile material. The outer layer of the PU plastic has been dyed and embossed to simulate real leather. Per the information you provided, the material will be imported in sheets 138 cm in width. Based on the specification sheet that accompanied your submission, the PU plastic comprises 60% of the weight of the material, and the polyester component of the textile material predominates by weight over the cotton. The applicable subheading for the Caterpillar upholstery material will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polyurethanes: Combined with textile materials: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Other. The rate of duty will be 6.5% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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