CLA-2-59:OT:RR:NC:N3:350
Ms. Kathie Lee
Maharam Fabric Corporation
74 Horseblock Road
Yaphank, NY 11980
RE: The tariff classification of five laminated brushed knit upholstery fabrics from Taiwan, Korea and China
Dear Ms. Lee:
In your letter dated April 24, 2014, you requested a tariff classification ruling. Five samples were submitted and sent for laboratory analysis.
Style 463000/Sudden (Color 012 Lipstick) is a black knit textile fabric covered on one side with a plastic-type material characterized by an iridescent sheen and subtle texture. According to information provided initially and in subsequent correspondence, the face consists of a polyurethane plastic laminated to a knit backing fabric composed wholly of polyester. You state that the surface effect is achieved by a combination of release (or cast) paper, printing and embossing. U.S. Customs and Border Protection (CBP) laboratory analysis finds that this fabric is coated or covered on one of its surfaces with a polyurethane plastic material. CBP analysis further determined that the bonded fabric weighs 402.0 g/m2, of which approximately 58% by weight is textile, 17% is compact plastic and 25% is cellular plastic, by weight. The overall thickness of the plastic is 105.7 microns and consists of two layers: a compact outer layer and a cellular inner layer. The backing fabric is brushed, and is of double weft knit construction, using two multifilament polyester yarns.
Style 466196/Compound (Color 007 Blaze) is a white knit textile fabric covered on one side with a plastic-type material characterized by a mottled effect. According to information provided initially and in subsequent correspondence, the face consists of a polyurethane plastic laminated to a knit backing fabric composed wholly of polyester. CBP laboratory analysis finds that this fabric is coated or covered on one of its surfaces with a polyurethane plastic material. CBP analysis further determined that the bonded fabric weighs 390.1 g/m2 , of which approximately 40.2 % is textile and 59.8% is of the plastic material, by weight. The overall thickness of the plastic is 85.7 microns and consists of three layers: a white cellular layer, a clear compact layer, and an embossed surface or skin. The backing fabric is brushed, and is of double weft knit construction, using two multifilament polyester yarns.
Style 464930/Scuba (Color 023 Autumn) is a soft taupe knit textile fabric covered on one side with a solid-colored plastic-type material. According to information provided initially and in subsequent correspondence, the face consists of a polyurethane plastic laminated to a knit backing fabric composed wholly of polyester. CBP laboratory analysis finds that this fabric is coated or covered on one of its surfaces with a polyurethane plastic material, which appears embossed. CBP laboratory analysis further determined that the bonded fabric weighs 500.3 g/m2, of which approximately 41.4 % is textile and 58.6% is of the plastic material, by weight. The overall thickness of the plastic is 122.5 microns and consists of three layers: an orange cellular layer, a clear compact layer with a very thin irregular cellular orange-colored outer surface or skin. The backing fabric is brushed and is of warp knit construction, using two multifilament polyester yarns.
Style 466064/Alloy (Color 012 Baltic) is a black knit textile fabric covered on one side with a plastic-type material characterized by an iridescent sheen and subtle texture. According to information provided initially and in subsequent correspondence, the face consists of a polyurethane plastic laminated to a knit backing fabric composed wholly of polyester. Although your letter indicates that the plastic layer is polyurethane, CBP laboratory analysis finds that this fabric is is coated or covered on one of its surfaces with a polyvinyl acetate plastic material. CBP laboratory analysis further determined that the fabric weighs 582.5 g/m2, of which approximately 41.1% is textile and 58.9% is of the plastic material, by weight. The overall thickness of the coating is 235.1 microns and consist of two differently-colored compact plastic layers. The backing fabric is brushed and is of double weft knit construction, using two multifilament polyester yarns.
Style 440401/Lariat (Color 003) is a soft taupe knit textile fabric covered on one side with an plastic-type material with the textured appearance of leather. According to information provided initially and in subsequent correspondence, the face consists of a vinyl plastic laminated to a knit backing fabric composed wholly of polyester. CBP laboratory analysis finds that this fabric is coated or covered on one of its surfaces with a cellular acrylic plastic material that is embossed in a leather-like pattern. CBP laboratory analysis further determined that the fabric weighs 639.0 g/m2, of which approximately 22.2 % is textile and 77.8% is of the plastic material, by weight. The cellular coating is on average 174 microns thick and consists of two differently-colored layers. The backing fabric is brushed and is of double weft knit construction using multifilament polyester yarns.
In your letter you suggest that these laminated fabrics be classified as fabric-reinforced plastics of Chapter 39, Harmonized Tariff Schedule of the United States (HTSUS). You also indicated that the plastic portion consisted of one layer of non-cellular plastic. However, laboratory findings indicate that the plastic portions consist of multiple layers, some cellular and some compact plastic. The Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS at the international level, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings. The ENs for Chapter 39 address plastic-textile combinations in part as follows:
The following products are also covered by this Chapter:
[…]
(d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes.
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, based on laboratory analysis and visual examination, the backing fabrics for the instant laminated fabrics have been brushed (i.e. “raised”), these laminated fabrics are excluded from classification in Chapter 39, and are therefore classified as fabrics of Chapter 59.
Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastic. Note 2 states in part that heading 5903, HTSUS, 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:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); […]
Since these fabrics are not described by any of the exclusionary language above, they would be classified in Chapter 59 as follows:
The applicable subheading for Styles 463000/Sudden, 466196/Compound and 464930/Scuba will be 5903.20.2500, 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.
The applicable subheading for Style 466064/Alloy will be 5903.90.2500, 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: Other. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Style 440401/Lariat will be 5903.90.2000, 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: Over 70 percent by weight of rubber or plastics. The rate of duty will be Free.
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 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 Maribeth Dunajski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division