The tariff classification of a woven textile fabric coated with cellular polyurethane from China

N315705 June 8, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.13.1500, 9903.88.02 Breena Bakey Flexsteel 385 Bell Street Dubuque, Iowa 52001 RE: The tariff classification of a woven textile fabric coated with cellular polyurethane from China Dear Ms. Bakey: In your letter dated November 4, 2020 you requested a tariff classification ruling. A sample was provided to this office and submitted to the Customs and Border Protection (CBP) Laboratory for analysis. The product under consideration is described as an imitation leather upholstery fabric, identified by trade name “Sophia PU Match.” The product consists of a twill weave fabric covered with a layer of plastic material. CBP laboratory analysis indicates that the fabric is a polyester/cotton blend and is laminated with a polyurethane material which is cellular in nature. The weight of the polyurethane coating is 278.2. g/m2 (57% by weight) and the weight of the polyester/cotton woven fabric is 209.6 g/m2 (43% by weight), for a total weight of 487.9 g/m2. In your letter, you suggest classification as a plastic-coated textile under heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The classification of textile and plastic combinations is determined by the Notes found in Chapters 39 and 59, and in Sections VII and XI of the Harmonized Tariff Schedules of the United States (HTSUS). Classification is also guided by the Explanatory Notes (EN) to the Harmonized Tariff Schedule (HTS), which have been ruled to be the official interpretation of the Harmonized Code at the international level. Chapter 59, Note 1, states Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Therefore, Sophia PU Match, which has a woven backing fabric of Chapters 54-55, could be classified in Chapter 59 if it meets the other notes to that chapter. Chapter 59, Note 2(a)(5), states in pertinent part, the following: 2. Heading 5903 applies to (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: […] (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)… The General Explanatory Notes to Chapter 39, in the section titled “Plastics and textile combinations,” define the term “merely for reinforcing purposes” as follows: In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement. Since the polyurethane coating is cellular in nature, and the woven backing fabric meets the definition found in the Explanatory Notes for “mere reinforcement,” Sophia PU Match cannot be classified in in Section XI as a coated textile. Therefore, this product is excluded from classification in Chapter 59, HTSUS. The applicable subheading for the Sophia PU Match, a woven fabric covered with a layer of cellular polyurethane will be 3921.13.1500, 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 general rate of duty will be 6.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.13.1500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.13.1500, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division