CLA-2-87:OT:RR:NC:N1:101
Mr. Juan Gonzalez, Customs Compliance Manager
Key Safety Systems
4601 Coffeeport Road
Brownsville, TX 78521-5284
RE: The tariff classification of an unfinished airbag from an unspecified country.
Dear Mr. Gonzalez,
In your request received on August 17, 2011, you requested a tariff classification ruling.
The item under consideration is a design of a One Piece Woven (OPW) fabric which is to be used in the manufacture of airbags for motor vehicles. As you stated, two (2) yarns are woven together in opposite direction (warp and fill) while creating sewn patterns internally in the fabric. The fabric is of nylon sealed on both sides by a plastic material. As imported, the One Piece Woven fabric is rough cut to a given size; to be final cut and trimmed per vehicle specific requirements after importation.
The One Piece Woven (OPW) fabric design is white in color and appears to be cut to shape in a semi-rectangular fashion. It is approximately 76 inches in length and 19½ inches in width.
In your request, you proposed classification of the One Piece Woven (OPW) fabric in subheading 5903.20.2500 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics … : With polyurethane: Of man-made fibers: Other: Other.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
EN 59.03(d) states “The heading also excludes: Textile fabrics impregnated, coated, covered or laminated with plastics made up as described in Part (II) of the General Explanatory Note to Section XI.” Part (II) of the General Explanatory Note to Section XI defines “Made up articles” for HTSUS purposes. The design of the One Piece Woven (OPW) fabric meet the EN definition and HTSUS definition [Note 7. to Section XI] of “made up articles” and are excluded from classification in HTSUS heading 5903.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “… classification shall be determined according to the terms of the headings … .” GRI 2.(a) states “Any reference in a heading to an article shall be taken to include a reference to that articles incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
The design of the One Piece Woven (OPW) fabric has the essential character of an unfinished airbag based on the specific cutting, shape and design, itself.
The applicable classification subheading for the design of the One Piece Woven (OPW) fabric will be 8708.95.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Other parts and accessories: Safety airbags with inflater system; parts thereof: Other: For other vehicles.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division