CLA-2-59:OT:RR:NC:N3:350
Ms. Hilda Fontecchio
V. Alexander. & Co., Inc.
110 Tyson Blvd. Suite 202
Alcoa, TN 37701
RE: The tariff classification of five textile fabrics from China
Dear Mr. Fontecchio:
In your letter dated August 21, 2019, you requested a tariff classification ruling on behalf of your client Loomcraft Textile & Supply Co., for five styles of woven fabrics. Samples were provided for all fabrics and forwarded to the Customs and Border Protection (CBP) laboratory for analysis.
In your letter you submitted five styles of woven fabrics designated as “AP01-SBR,” “Caliber-SBR,” “Chance-SBR,” “Curious-SBR” and “Merit-SBR.”
Regarding AP01-SBR and Caliber-SBR, CBP laboratory analysis indicates the woven samples are other than plain, twill, satin or pile construction, and composed wholly of textured polyester filament yarns of different colors. The samples are impregnated, coated, covered or laminated with a polystyrene acrylate type of plastic application on one of its surfaces. AP01-SBR and Caliber-SBR weigh 369.8 g/m2 and 593.4 g/m2, respectively.
Regarding Chance-SBR, CBP laboratory analysis indicates the woven sample is other than plain, twill, satin or pile construction, and composed wholly of polyester staple fibers of yarns of different colors. The sample is impregnated, coated, covered or laminated with an polystyrene acrylate type of plastic applications. Chance-SBR weighs 211.4 g/m2.
Regarding Curious-SBR, CBP laboratory analysis indicates the woven samples are other than plain, twill, satin or pile construction, and composed wholly of polyester yarns of different colors. The sample is constructed with one chenille yarn (43.1% by weight), one 3-ply staple yarn (41.2% by weight) and one 1-ply filament yarn (15.7% by weight). The sample is impregnated, coated, covered or laminated with an acrylate/acrylamide type of plastic application on one of its surfaces. Curious-SBR weighs 322 g/m2.
Regarding Merit-SBR, CBP laboratory analysis indicates the sample is of 2/1 twill weave construction and composed of polyester (51.2% filament and 48.8% chenille) yarns of different colors. Merit-SBR weighs 379.3 g/m2. The sample is impregnated, coated, covered or laminated with a styrene/acrylonitrile type of plastic application.
In your letter you indicate that you believe classification of all styles is appropriate under 5906.99.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics. The analysis of all fabrics by the CBP laboratory has found that the nature of the coatings applied to the fabrics is that of plastic, not rubber. Therefore your suggested classification not appropriate.
It is the opinion of this office that the plastic coatings applied to styles AP01-SBR, Caliber-SBR and Chance-SBR are visible to naked eye.
Further, because Curious-SBR and Merit-SBR are fabrics constructed with chenille yarns, through virtue of Note 1 to Chapter 58, HTSUS, such fabrics may not be classified in Chapter 59, HTSUS. The Note states:
This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
The applicable subheading for styles AP01-SBR, Caliber-SBR and Chance-SBR will be 5903.10.2500, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.10.2500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5903.10.2500, HTSUS, listed above.
The applicable subheading for styles Curious-SBR and Merit-SBR will be 5801.36.0020, HTSUS, which provides for: Woven piles fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.36.0020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 5801.36.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division