CLA-2-59:OT:RR:NC:TA:350
Mr. Shawn Beckett
Leggett & Platt Global Services
5950 W. 51st Street
Chicago, IL 60638
RE: The tariff classification of upholstery decking material, from Italy.
Dear Mr. Beckett:
In your letter dated September 30, 2011, you requested a tariff classification ruling. Your sample is being retained for our files.
The instant sample, identified as style Nemofire, consists of two distinct materials that are bonded together. One layer consists of a cellular polyurethane plastics material that is sandwiched between a knit fabric on one side and a woven layer on the other. This cellular layer is visible in cross section. In this condition, it appears that this material has been bonded to a rather substantial wadding or batting material. Overall, you state that this material is 50% polyester, 42% cotton and 8% polyurethane, by weight. The material measures about 1-inch in total thickness.
While you request classification in tariff subheading 3921.90.1910, this is not correct. Heading 3921 applies to other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with textile materials and weighing not more than 1.492 kg/m². First off, the polyurethane plastics is indeed, cellular in nature and not compact as you suggest. Additionally, the Explanatory Notes as respects such materials excludes from classification therein, plastic film, foil and sheets which are covered on both sides with textile material. As such classification is remanded to Section XI (textiles) in the tariff. Further, as this is a composite good within the meaning of the General Rules of Interpretation, and in which both materials, i.e., the textile wadding and the three layered material with the polyurethane plastic in the middle, impart equally to the function of the material as upholstery decking, following GRI 3 (c), we must take the tariff provision which comes last. In this case, the two competing provisions are heading 5601 which applies to textile wadding versus heading 5903 which applies to textile fabrics coated, covered or laminated with plastics.
As such, the applicable subheading for the material will be 5903.20.2500, 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, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 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 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