CLA-2-60:OT:RR:NC:N3:352
Michael E. Murphy
Baker & McKenzie LLP
815 Connecticut Avenue, N.W.
Washington, DC 20006-4078
RE: The tariff classification of a polyester/spandex printed fabric from Taiwan
Dear Mr. Murphy:
In your letter dated January 22, 2018, you requested a tariff classification ruling on behalf of your client, Under Armour, Inc. A sample was provided to this office and sent for laboratory testing.
Under Armour Style “Bioceramic-Coated Fabric” is a knit fabric, printed on one surface with a geometric design in a pattern of interlocking hexagons. According to the information provided, the fabric will be imported on rolls in 58-inch widths and will be used for apparel.
U.S. Customs and Border Protection (CBP) Laboratory analysis indicates that this is a weft knit fabric. The fabric is composed of 93.1 percent polyester and 6.9 percent elastomeric yarns and weighs 178 g/m2. The CBP Laboratory has determined that the face fabric has been printed with a substance composed of plastic, oxides, and inorganic materials.
In your letter you suggest classification under subheading 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Other: Of man-made fibers. However, according to CBP Laboratory testing, the coating on the face fabric is of plastic, which precludes classification under heading 5907.
Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color;
Since the plastic substance printed on the fabric face is visible to the naked eye, classification is precluded in Chapter 59, as per Note 2(a)(1).
The applicable subheading for Under Armour Style “Bioceramic-Coated Fabric” will be 6004.10.0085, HTSUS, which provides for Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: Containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread: Other. The rate of duty will be 12.3% 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 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 and Border Protection.
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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division