The tariff classification of a coated fabric from China
Issued November 23, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.2500
Headings: 5903
Product description
The submitted sample, identified as Pattern Samantha, is a woven fabric which has been coated on the reverse side. According to the spec sheets in your submission, the face fabric is woven, weighs 420 g/m2, and is composed of 46% viscose rayon, 20% flax, 18% polyester and 16% cotton fibers. You indicate that the fabric has been coated with a polyacrylic (PA) treatment; this coating is visible to the naked eye.
CBP rationale
The applicable subheading for Pattern Samantha will be 5903.90.2500 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: other: of man-made fibers: other.
Full text
N270103 November 23, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel Street West Suite 201 Montreal, Quebec, Canada, H4N 2S7 RE: The tariff classification of a coated fabric from China Dear Mr. Ness: In your letter dated October 16, 2015, you requested a tariff classification ruling. The submitted sample, identified as Pattern Samantha, is a woven fabric which has been coated on the reverse side. According to the spec sheets in your submission, the face fabric is woven, weighs 420 g/m2, and is composed of 46% viscose rayon, 20% flax, 18% polyester and 16% cotton fibers. You indicate that the fabric has been coated with a polyacrylic (PA) treatment; this coating is visible to the naked eye. You state that this fabric will be imported in widths of 142 centimeters and will be used for upholstery. The applicable subheading for Pattern Samantha will be 5903.90.2500 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: other: of man-made fibers: 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 Dunajksi at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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