CLA-2-59:OT:RR:NC:TA:350
Jakob Sullwold
Higher Dimension Materials, Inc.
570 Hale Avenue
Oakdale, MN 55128
RE: The tariff classification of coated fabric from Taiwan
Dear Mr. Sullwold:
In your letter dated December 15, which was follow up to an earlier inquiry, you requested a tariff classification ruling.
You have requested a classification on style number 700725 and have provided a sample to this office. Your letter states the material is a woven fabric of man-made fibers with a patented high tech resin screen printed on one side only. For this style, the screen printing results in a series of uniform, closely placed, repetitive dots which cover the woven fabric. The dots are utilitarian in nature in that they render the fabric cut, puncture and abrasion resistant, but do not form any particular design or pattern. Your letter indicates the coating material is an epoxide resin. The dots are visible to the naked eye. This material will be used for commercial protective and industrial safety products, i.e., gloves.
Your letter states that the coating material comprises more than 50 percent of the weight of the finished material. There is a tariff breakout for textile fabrics where the coating constitutes over 70 percent by weight of the material. Since you state the coating is over 50 percent by weight, which may be either under or over 70 percent of the weight, this letter will provide classifications for both possibilities.
If the plastic coating material is over 70 percent by weight of the finished material, the applicable subheading for the coated fabric style 700725 will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of 5902: Other: Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics. The rate of duty will be Free.
If the plastic coating material is not over 70 percent by weight of the finished material, the applicable subheading for the coated fabric style 700725 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 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 percent ad valorem.
In your letter you conclude that the material should be classified in subheading 5903.90.3090. This is incorrect, as that subheading covers textile fabrics impregnated, coated, covered or laminated with plastics, where the coating is not polyvinyl chloride or polyurethane, and the textile fabric is not of man-made fibers. While this office agrees that the coating in this case is an epoxide resin and not polyvinyl chloride or polyurethane, the underlying textile fabric is of man-made fibers.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division