CLA-2-59:OT:RR:NC:N3:350
John L Conroy
Global Textile Partners
120 Harrison Street
Gloversville, NY 12078
RE: The tariff classification of two coated woven polyester textile fabrics from Thailand
Dear Mr. Conroy:
In your letter dated June 20, 2019 you requested a tariff classification ruling. Two samples were provided to this office.
Item #7000 is a white woven fabric covered on one side with two visible coating layers: one white layer, then one dark layer on the outer surface. According to initial and subsequent information provided as well as visual examination, this product is constructed of a 100% polyester woven fabric weighing 145 g/m2, which has been covered with a compact (non-cellular) coating weighing 110 g/m2 consisting of approximately 60% acrylic emulsion, 20% toner, 15% ammonium stearate, 5% brominated ruthenium flame retardant. The total weight of the finished fabric is 255 g/m2. You state that this product may be used for projection screens, reversible curtain-type linings and as a dye sublimation base fabric to be used for advertising products. You indicate that this item will be imported in roll form, 3.2 meters (126 inches) in width and approximately 55 yards in length. It will be imported as piece goods with straight selvages and no sewing, grommets or further working.
Item #7001 is a white woven fabric covered on one side with a white coating visible to the naked eye. According to initial and subsequent information provided as well as visual examination, this product is constructed of a 100% polyester woven fabric weighing 135 g/m2, which has been covered with a compact (non-cellular) coating weighing 35 g/m2 consisting of approximately 50% acrylic emulsion, 30% decabromodiphenylethane, 12% polyurethane, 8% filler. The total weight of the finished fabric is 170 g/m2. You state that this product is designed to be dye sublimation printed for backlighting in commercial graphics applications, such as store displays, trade show booths, and rear projection screens. You indicate that this item will be imported in roll form, 3.2 meters (126 inches) in width and approximately 55 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 either as a coated fabric under subheading 5903.90 or as plastic sheeting under subheading 3921.12, Harmonized Tariff Schedule of the United States (HTSUS). The classification of coated textiles is governed by many factors, including the composition of the coating, whether the coating is cellular or compact in nature, the relative and absolute weights of the textile and the coating, whether the coating is visible to the naked eye, whether the coating is visible on one side or both sides of the fabric, etc. These factors are addressed by the language of various tariff and explanatory notes, including Note 2 to Chapter 59, which states that Heading 5903 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;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.
As per Note 2(a)(3) to Chapter 59, since these fabrics are visibly coated on only one side, and the coating is not cellular, they are not classified as plastic sheeting in Chapter 39.
The applicable subheading for Items #7000 and #7001 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.
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