CLA-2-59:OT:RR:NC:N3:350
Tom R. Boyer
IR. Tools
1612 Professional Blvd
Crofton, MD 21114
RE: The tariff classification of a metal coated fabric from China
Dear Mr. Boyer:
In your letter dated August 18, 2022, you requested a tariff classification ruling. Samples were submitted and will be retained for reference purposes.
The sample you submitted referred to as style “Plain + M” was submitted to the Customs and Border Protection (“CBP”) Laboratory. Laboratory analysis indicates that the sample is a plain woven fabric consisting of polyester multifilament fiber yarns, coated on both faces with a copper/nickel metal coating. The coating appears to have been applied after the weaving process. The sample weighs 78.2 g/m2.
In your submission you indicate that you will use the fabric, imported in rolls one meter wide and fifty meters long, to create targets and markers to be used with thermal scopes. Although you intend to use the fabric to create targets and markers, the manufacturer’s website indicates that the use of the fabric is not limited to such a use. They suggest other uses such as for linings, curtains, accessories, bags, purses and totes, blankets and throws, military, fashion accessories (gloves, mittens, hats), apparel (blazers, suits, vests, uniforms, workwear), home textiles, and outdoor applications (tents). There are images, which we’ve retained, of the fabric in question being used as a hat, apparel, and curtains.
HQ 966057 classifies a fabric of similar construction. The most notable difference is that in the case of HQ 966057, the fabric’s yarns are coated with metal prior to being woven. In the instant case, the fabric is coated with metal after the weaving process. HQ 966057 compares the applicability of headings 5809 and 5911, Harmonized Tariff Schedule of the United States (“HTSUS”). Heading 5809, HTSUS, concerns fabrics constructed of metalized yarn. Heading 5911, HTSUS, concerns technical use textiles. HQ 966057 ultimately held that the similar fabric is not a technical use fabric and cannot be classified in heading 5911, HTSUS.
In the case of the “Plain + M” fabric, heading 5809, HTSUS, will not be considered as the fabric is coated after the weaving process. Therefore, the appropriate heading will be for a fabric which is otherwise visibly coated, within heading 5907, HTSUS.
The applicable subheading for style “Plain + M” will be 5907.00.6000, HTSUS, which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5907.00.6000, 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., 9903.88.03, in addition to subheading 5907.00.6000, 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.
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.
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 the following link: 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 CBP 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 CBP.
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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division