Eric W. Hansel
C.H. Powell Company
478 Wando Park Blvd.
Mt. Pleasant, SC 29464
RE: The tariff classification of a three stitch-bonded man-made nonwoven fabrics from China.
Dear Mr. Hansel:
In your letter dated October 11, 2018, you requested a tariff classification ruling, on behalf of your client, CTC US, LLC (CTC). Three samples (grey, white and printed) were provided.
The three samples submitted are constructed of nonwoven fabrics, which have been stitch-bonded with parallel rows of textile chain stitches running the length of the fabrics. The stitch-bonding for the instant fabrics was done by inserting an extra yarn that is separate and distinct from the nonwoven web. According to the information provided, the fabrics are composed of synthetic fibers. The grey sample is composed wholly of polyester, while the white and printed samples are composed of a rayon/polyester blend. The white sample is composed of 68.096 percent rayon and 31.904 percent polyester and the printed sample is composed of 70.88 percent rayon and 29.12 percent polyester. All three samples will be used in the manufacturing process for mattresses.
The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.As per the General Explanatory Notes (ENs) to Chapter 60, this chapter covers fabrics which are manufactured “by the production of a series of interlinking loops.” Note (A) (II) states “The warp knits further include: (1) Stitch-bonded goods, provided they have chain stitches formed by textile yarn. The stitch-bonding process uses a machine similar to a warp knitting machine which operates with pointed, open-hooked needles (sliding needles) and heald wire. These needles make it possible to form stitches with textile yarns which produce fabrics from a web of textile fibers or one or more layers of textile yarns, or from a ground of, for example, a woven fabric or a sheet of plastics.”
In your letter, you suggest that the fabrics be classified under 5602.10.9090, HTSUS, which provides for Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt and stitchbonded fiber fabrics: Other: Other. However, based on the samples provided, there is the presence of an extra yarn in the fabrics.
The applicable subheading for the white sample will be 6005.36.0020, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, unbleached or bleached: Other: Stitch-bonded goods. The rate of duty will be 10% ad valorem.
The applicable subheading for the grey sample will be 6005.37.0020, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, dyed: Other: Stitch-bonded goods. The rate of duty will be 10% ad valorem.
The applicable subheading for the printed sample will be 6005.39.0020, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, printed: Other: Stitch-bonded goods. The rate of duty will be 10% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 6005.36.0020, 6005.37.0020 and 6005.39.0020, HTSUS, unless specifically excluded, are subject to the additional 10 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 subheadings 6005.36.0020, 6005.37.0020 and 6005.39.0020, HTSUS, listed above.
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 Nicole Rosso via email at email@example.com.
Steven A. Mack
National Commodity Specialist Division