CLA-2-59:OT:RR:NC:N3:350
Sean McClung
Janel Group
470 Main Street
Pawtucket, RI 02860
RE: The tariff classification of a coated mattress ticking fabric from China
Dear Mr. McClung:
In your letter dated February 7, 2017 (received on October 16, 2017), you requested a tariff classification ruling on behalf of Bruin Plastics. Swatches of the fabric were submitted with your request.
“Mattress Ticking 52x60 Navy Blue” is a woven fabric which, according to the information provided, is composed of 210 denier nylon filament yarns, is covered on one side with a polyurethane plastic material, and weighs approximately 4.25 oz/yd2. In the opinion of this office, this fabric is visibly coated on one side.
In your letter you suggest classification as a coated fabric with over 70% by weight of rubber or plastics under 5903.20.2000, Harmonized Tariff Schedule of the United States (HTSUS). However, the relative weights of the coating versus the base fabric were not provided, and based on physical examination, the coated fabric swatch appears to be substantially less than 70% by weight of rubber or plastics.
The applicable subheading for “Mattress Ticking 52x60 Navy Blue” will be 5903.20.2500, 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% 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 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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 maribeth.dunajski @ cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division