CLA-2-59:OT:RR:NC:N2:350
Vicky Benedict
VB Inc.
652 Chapel Dr.
Raleigh, NC 27606
RE: The tariff classification of five coated fabrics from Turkey
Dear Ms. Benedict:
In your letter dated May 16, 2023, you requested a tariff classification ruling.
Your submission included samples of five coated tapestry fabrics which will be imported in 66-inch wide
widths into the United States from Turkey. The styles are described as “NPLBO5,” “NRLCA7,” “NRLCO6,”
NRLXDN8,” and “RLSA5.”
The samples were forwarded to the US Customs and Border Protection Laboratory for analysis and the
narratives of those reports, in pertinent part, are reproduced below.
NPLBO5: The sample is a coated face fabric that is bonded to a backing fabric, the combined material of
which weighs 462.3 g/m2. The face fabric is a brushed/napped warp knit fabric composed wholly of
polyester yarns that is impregnated, coated, covered or laminated with an embossed polyurethane plastic
cellular plastic material on one surface. The backing fabric is of brushed weft knit construction composed
wholly of polyester yarns. Neither the face fabric nor backing fabric are of pile construction.
NRLCA7: The sample is a brushed woven fabric which has been impregnated, coated, covered or laminated
with a poly (ester urethane) type cellular plastic material on one surface and leather fibers on the other
surface. The fabric is composed of 88.7 percent polyester staple fibers and 11.3 percent cotton staple fibers.
The combined material breakdown is 51.8 percent plastic coating, 35.4 percent textile fabric, and 12.8
percent leather. The combined material weighs 576.5 g/m2.
NRLCO6: The sample is a woven fabric which has been impregnated, coated, covered or laminated with a
cellular polyurethane type plastic material on one face and an acrylate plastic material with embedded leather
fibers on the opposite face. The textile fabric, comprised of 77.2 percent polyester and 22.8 percent cotton
accounts for 34.7 percent of the combined material’s weight. The polyurethane plastic and acrylate plastic
with leather fibers each accounts for 50.8 percent and 14.5 percent of the combined material’s weight,
respectively. The sample weighs 563.5 g/m2.
NRLXDN8: The sample is a brushed woven fabric which has been impregnated, coated, covered or
laminated on both sides of the fabric with a cellular poly (ester urethane) on the face of the fabric and an
acrylate plastic material blended with leather fibers on the reverse side. The combined material breakdown is
62.1 percent coating materials and 37.9 percent polyester textile fabric, the total weight of the material is
664.9 g/m2.
RLSA5: The sample is composed of four layers. A top coating of poly (ester urethane) cellular plastic
material, a polyester warp knit fabric which has been brushed, a polyester weft double-knit fabric wholly of
polyester fibers, and a leather fiber backing layer. The combined material breakdown is 63.1 percent textile
fabric, 19.2 percent plastic coating and 17.7 percent leather. The total weight of the material is 412.2 g/m2.
The applicable subheading for the samples described as “NPLBO5,” “NRLCA7,” “NRLCO6,” NRLXDN8,”
and “RLSA5” 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 percent ad
valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
5903.20.2500, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division