The tariff classification of cellular polyurethane coated fabrics from Mexico

N320730 August 25, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Eileen Family Geodis USA 5101 South Broad Street Philadelphia, Pennsylvania 19112 RE: The tariff classification of cellular polyurethane coated fabrics from Mexico Dear Ms. Family: In your letter dated July 29, 2021, you requested a tariff classification ruling, on behalf of your client, G-III Apparel Group, Ltd. Samples were submitted and sent for laboratory analysis. The sample identified as Desserto Item 10011,is described as a polyester/cotton fabric coated on one side with Bio-polyurethane. CBP Laboratory Report NY20220489 indicates that the sample is composed of a plain-woven fabric, with no brushing or raised fibers. It is coated on one side with cellular polyurethane. The plastic layer comprises less than 70 percent of the total fabric weight. The sample identified as Desserto Item 20006, is described as a polyester/cotton fabric coated on one side with Bio-polyurethane. CBP Laboratory Report NY20220490 indicates that the sample is composed of a weft knit fabric, with no brushing or raised fibers. It is coated on one side with cellular polyurethane. The plastic layer comprises less than 70 percent of the total fabric weight. You consider HTSUS classification of both fabrics under heading 5311.  We disagree.  Heading 5311 provides for woven fabrics of other vegetable textile fibers. The CBP laboratory determined that the textile component of samples Aurora 10011 and Aurora 20006 are composed of polyester/cotton and polyester/cotton/rayon, respectively.  No presence of cactus was found, therefore the samples in question are precluded from classification under heading 5311 and are more aptly classified elsewhere in the tariff. Additionally, you suggest HTSUS classification of both fabrics under heading 5907. We disagree.  Heading 5907 provides for textile fabrics otherwise impregnated, coated or covered.  The CBP laboratory has determined that the products are each coated on one surface with a cellular polyurethane plastic.  Due to the coatings being of a plastic nature, they cannot be classified under 5907.  Heading 5903 does provide for textile fabrics impregnated, coated, covered or laminated with plastics.  Both fabrics could be classified in heading 5903 if they meet the requirements to the notes of Chapter 59. Note 2(a)(5) to Chapter 59 states that 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).  In this case, the plastic coating is cellular in nature, the fabric portions of each product are dyed a single uniform color and contain fibers that have not been subject to brushing or napping.  Our office believes that the lack of these additional elements renders the textile layer as providing mere reinforcement, thereby precluding the product from being classified in Section XI as a coated textile.  Therefore, this product is excluded from classification under heading 5903 by virtue of Note 2(a)(5). The applicable subheading for the cellular polyurethane coated fabrics will be 3921.13.1500, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of polyurethane: 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. 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