CLA-2-59:OT:RR:NC:N2: 350
Quinn O’Rourke
LaCrosse Footwear
17634 NE Airport Way Portland, OR 97230
RE: The tariff classification of three waterproof footwear fabrics from Germany
Dear Mr. O’Rourke:
In your letter dated January 21, 2024, you requested a tariff classification ruling. Samples were previously provided to this office. The samples will be retained for reference purposes.
In your letter and subsequent correspondence, you requested a classification ruling on three of your “Gore-Tex Duratherm Fabrics-3 BAR XT” fabrics, designated as part numbers B1461791 3 Bar XT 3L Tan, B1461793 3 Bar XT 3L Black, and B1461794 3 Bar XT 3L Silver. The products in question are all of three-layer fabric construction with a plastic lamination middle layer. You state that the laminated fabric is composed of a warp knit face fabric consisting of 79 percent polyamide and 21 percent polyester. The backing is of warp knit construction that is composed wholly of polyamide. The two layers are laminated with a middle layer of plastic film for which the majority weight is of polyurethane. The fabrics will be imported in rolls and used in the production of footwear in your manufacturing facility in the United States.
In your letter, you suggested that the waterproof fabrics be classified in subheading 5903.90.2500, 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: Other: Of man-made fibers: Other: Other.” However, it is more specifically provided for in another subheading of 5903 because of the preponderance of polyurethane in the lamination layer.
The applicable subheading for the three fabrics designated as part numbers B1461791 3 Bar XT 3L Tan, B1461793 3 Bar XT 3L Black, and B1461794 3 Bar XT 3L Silver will be 5903.20.2500, 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.
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/current.
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 Title 19 of the Code of Federal Regulations (19 CFR Part 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