CLA-2-39:OT:RR:NC:N1:137
Ms. Paula Connelly
100 Trade Center, Suite G-700
Woburn, MA 01801
RE: The tariff classification of two imitation leather materials from China
Dear Ms. Connelly:
In your request dated November 19, 2019, you requested a tariff classification ruling. Samples were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
The samples, identified as FLEATH01 and FLEATH02, are weft knit fabrics which have been visibly coated on one side with plastics. According to U.S. Customs and Border Protection (CBP) laboratory analysis, FLEATH01 is a weft knit fabric with no surface treatments. The fabric is composed of 95.6 percent rayon and 4.4 percent elastomeric yarns. The fabric was dyed a single uniform color and is coated on one side with polyurethane which is cellular in nature. The fabric weighs 356 g/m2 and the plastic accounts for 52.3 percent by weight of the material. CBP laboratory analysis indicates that FLEATH02 is a weft knit fabric with no surface treatments. The fabric is composed of 94 percent rayon and 6 percent elastomeric yarns and was dyed a single uniform color. The fabric was dyed a single uniform color and is coated on one side with polyurethane which is cellular in nature. The fabric weighs 381.4 g/m2 and the plastic accounts for 59.5 percent by weight of the material.
In your letter you suggest classification for both materials under subheading 5903.20.2500, as other coated textile fabrics, Harmonized Tariff Schedule of the United States (“HTSUS”). Further you provide an explanation and several past rulings as “precedence” that the weft knit fabric portion of the material is not “merely for reinforcing purposes.”
In your review of N303815 dated May 8, 2019, you indicate that the “imported faux leather material was manufactured in a similar manner.” However, the only similarity between the two fabrics is that they have both been visibly coated with plastics. The fabric at issue in N303815 contained additional surface treatments, and was of double-weft knit construction, attributes which are very different than the standard weft knit fabrics of FLEATH01 and FLEATH02.
In your review of N252776, dated March 16, 2018, the fabrics which back the visibly coated plastics are significantly different than FLEATH01 and FLEATH02 in that they are of warp knit or double-weft knit construction and have been brushed.
Lastly, in your review of N202839, dated March 5, 2012, the material at issue in N202839 is a component fabric with a plastic middle layer which is not at all similar to the construction of FLEATH01 and FLEATH02.
According to the General Explanatory Notes to Chapter 39, in the section titled “Plastics and textile combinations,” the term “merely for reinforcing purposes” is defined as follows: “In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement.”
It is the opinion of this office that the simple weft knit backing fabric, which has not been more elaborately worked and which is uniformly dyed, is present merely for reinforcing purposes, as it relates to the HTSUS.
The applicable subheading for FLEATH01 and FLEATH02, plastic coated textile fabric, will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethane: combined with textile materials: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.13.1500, 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., 9903.88.02, in addition to subheading 3921.13.1500, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 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 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 Customs. 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division