CLA 2-39: OT:RR:NC:N1:137
Kim E. Masumi
Customs Confidential
29219 Shadow Hills Street
Menifee, CA 92584
RE: The tariff classification of a coated woven fabric from China
Dear Kim Masumi:
In your letter dated February 26, 2021, you requested a tariff classification ruling on behalf of your client, Media One Digital Imaging Solutions. Samples of the coated woven fabric were provided to our office. These samples were submitted to the Customs and Border (CBP) Protection Laboratory for analysis.
In your letter you provided information regarding the fabrics described as “JC-66.” You indicate the base fabric is woven wholly of polyester and weighs 205 g/m2 before coating. Two coatings are applied after weaving, one is a dip-type dye sublimation coating and the second is a knife coating of polyacrylate plastic type material. The final weight of the product is 280 g/m2. You indicate that this coated canvas style product will be used for outdoor applications.
CBP Laboratory analysis indicates that JC-66 is of plain weave construction composed wholly of polyester multifilament yarns and is impregnated, coated, covered or laminated with an acrylic material. The coating is cellular in structure. The sample weighs 280.6 g/m2 and consists of 17.8 percent plastic material by weight and 82.2 percent textile fabric by weight.
In your letter, you suggest classification as a plastic-coated textile under heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The classification of textile and plastic combinations is determined by the Notes found in Chapters 39 and 59, and in Sections VII and XI of the Harmonized Tariff Schedules of the United States (HTSUS). Classification is also guided by the Explanatory Notes (EN) to the Harmonized Tariff Schedule (HTS), which have been ruled to be the official interpretation of the Harmonized Code at the international level.
Chapter 59, Note 1, states
Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Therefore, JC-66, which has a woven backing fabric of Chapters 54-55, could be classified in Chapter 59 if it meets the other notes to that chapter.
Chapter 59, Note 2(a)(5), states in pertinent part, the following:
2. 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: […]
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)…
The General Explanatory Notes to Chapter 39, in the section titled “Plastics and textile combinations,” define the term “merely for reinforcing purposes” as follows:
In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement.
Since the acrylic coating is cellular in nature, and the woven backing fabric meets the definition found in the Explanatory Notes for “mere reinforcement,” JC-66 cannot be classified in Section XI as a coated textile. Therefore, this product is excluded from classification in Chapter 59, HTSUS.
The applicable subheading for the JC-66 polyester fabric coated with cellular acrylic will be 3921.19.0000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.19.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.19.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division