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 a waterproof footwear fabric from China
Dear Mr. O’Rourke:
In your letter dated January 21, 2024, you requested a tariff classification ruling. A sample was previously provided to this office. The sample will be retained for reference purposes.
In your letter and subsequent correspondence, you requested a classification ruling on your fabric designated as part number “B1461792 Gore-Tex Duratherm L XT 4L.” You state that the laminated fabric is composed of a warp knit face fabric consisting of 72 percent polyamide and 28 percent polyester, a second layer of non-woven fabric composed wholly of polyester, a third layer of plastic film composed predominately of polyurethane, and a fourth layer of warp knit fabric composed wholly of polyamide. The fabric will be imported in rolls and used in the production of footwear in your manufacturing facility in the United States.
For the purposes of the Harmonized Tariff Schedule of the United States (“HTSUS”), the third and fourth layers are recognized as a single laminated fabric. This is due to Note 3 of Chapter 59 which states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
Therefore, it is necessary to conduct an analysis of General Rule of Interpretation 3(b) which states:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
This fabric is constructed with the express purpose of being a waterproof fabric for footwear applications. It is the opinion of this office that the combination of the third and fourth layers described above, which together constitute a laminated fabric for the purposes of heading 5903, is the the essential character of B1461792 Gore-Tex Duratherm L XT 4L.
In your letter, you suggested that the waterproof shoe fabrics be classified in subheading 5903.90.2500, 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 polyurethane predominating in the lamination layer.
The applicable subheading for B1461792 Gore-Tex Duratherm L XT 4L 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.
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.
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 following 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 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