CLA-2-59:OT:RR:NC:N3:350
John L Conroy
Global Textile Partners
120 Harrison St.
Gloversville, NY 12078
RE: The tariff classification of a coated polyester textile fabric from China
Dear Mr. Conroy:
In your letter dated January 14, 2019 you requested a tariff classification ruling. A sample was provided to this office.
Item 9727 is a white woven fabric covered on one side with a dark coating. According to initial and subsequent information provided and visual examination, this product is constructed of a 100% polyester woven fabric weighing 140 g/m2, which has been covered with a compact (non-cellular) coating weighing 110 g/m2 consisting of approximately 60% acrylic, 20% antimony trioxide and 20% calcium carbonate. The total weight of the finished fabric is 250 g/m2. You state that this product may be used for studio backdrops or blackout curtains or liners. You indicate that this item will be imported in roll form, 3.2 meters (126 inches) in width and approximately 50 yards in length. It will be imported as piece goods with straight selvages and no sewing, grommets or further working.
In your letter you suggest classification under subheading 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a fabric coated with other than plastics or rubber. However, classification under that subheading is precluded, as this product is coated with a predominantly plastic material.
The applicable subheading for Item 9727 will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics […] Other: Of man-made fibers: Other: Other. The duty rate will be 7.5% 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 the World Wide Web at https://hts.usitc.gov/current.
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 subheading 5903.90.2500, 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 subheading 5903.90.2500, 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.
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 Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time.
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 Maribeth Dunajski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division