CLA-2-59:OT:RR:NC:N2:350
Michelle Garrow
Metro Customs Brokers Inc.
1 Lincoln Blvd, Suite 202 Rouses Point, NY 12979
RE: The tariff classification of a coated fabric from China
Dear Ms. Garrow:
In your letter dated April 5, 2023, you requested a tariff classification ruling on behalf of Nipkow & Kobelt Inc.
With your request for a ruling, you forwarded a sample of a coated fabric described as fabric style number “KK22101” with the style name of “MOTHEROFPEARL.” The coated fabric was subsequently forwarded to the New York Customs and Border Protection (“CBP”) Laboratory. The CBP Laboratory concluded that MOTHEROFPEARL is a dyed, plain-woven textile fabric composed wholly of 1-ply textured multifilament nylon yarns and which has been coated, covered, laminated, or impregnated on one surface with a polyurethane type of plastic material. The textile material accounts for 81.2 percent of the weight of the sample and the plastic accounts for the remaining 18.8 percent. The coated fabric weighs 32.7 g/m2.
In subsequent correspondence, you indicated that the plastic material is non-cellular, which our office has observed to be visible to the naked eye. Further you indicated the fabric will be imported in rolls from 50 to 60 yards in length with widths of 56 and 58 inches, and will used for making apparel.
The applicable subheading for style MOTHEROFPEARL will be 5903.20.2500, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The rate of duty will be 7.5%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.20.2500, 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 5903.20.2500, HTSUS, listed above.
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 https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note 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 and Border Protection Regulations (19 CFR 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