Precision Fabrics Group Inc.
3009 Thurston Ave.
Greensboro, NC 27406
RE: The tariff classification of a coated polyester stitch-bonded fabric from Vietnam
Dear Mr. Thomas:
In your letter dated December 2, 2022, you requested a tariff classification ruling. Samples were provided to this office and will be retained for reference purposes.
Style 20336 is a coated, stitch-bonded fabric composed of 100% polyester staple fibers and chain stitched with 100% polyester yarn made of unbleached fibers. The stitch-bonded fabric is coated with an acrylic based, gray colored coating. Upon visual review of the sample, the coating is not visible to the naked eye. According to the information provided, the coated fabric weighs 90 g/m2. The fabric will be used on the bottom of a mattress or on the top of a box spring or other foundation. It will be imported in industrial sized roll form, typically 82 inches in width.
The applicable subheading for Style 20336 will be 6005.36.0020, Harmonized Tariff Schedule of the United States (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.
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 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 and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Steven A. Mack
National Commodity Specialist Division