CLA-2-59:OT:RR:NC:N2:350
Mr. Ho Jun Son
Kolon Glotech USA, Corp.
9620 Joe Rodriguez Drive, Ste 1
El Paso, TX 79927
RE: The tariff classification of a laminated fabric from South Korea
Dear Mr. Son:
In your letter dated March 27, 2024, you requested a tariff classification ruling. A sample was submitted to this office.
The subject merchandise is described in your letter as a “Coated Woven Fabric,” containing three layers: a layer of polyethylene (“PE”) film sandwiched between an acrylic coated woven face layer and a nonwoven bottom layer. The fabric was subsequently forwarded to the Customs and Border Protection (“CBP”) Laboratory. The CBP Laboratory concluded that the woven face is composed wholly of polyester fibers, is of plain weave construction and is coated with a styrene acrylic type plastic material. The nonwoven bottom layer is composed wholly of polyester fibers. The total fabric weighs 1355 g/m2, with the two textile layers accounting for 78 percent of the weight, the middle layer of PE film accounting for 20.1 percent of the weight, and the acrylic coating accounting for 1.9 percent of the weight of the product.
In your submission, you suggest classification under subheading 5903.90.2000, 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: Over 70 percent by weight of rubber or plastics.” However, the weight of the plastic coating does not exceed 70 percent.
Based on the end-use of the face and backing fabrics, we have determined that it is the laminated woven face fabric which imparts this product with the essential character. Your letter states the product will be imported in rolls and will be used for various purposes, such as floor carpeting, or indoor material for automobiles.
Note 3 to Chapter 59, effective January 27, 2022, 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.
The introduction of this note removes the requirement that any plastic lamination layer be visible to the naked eye for a fabric to be classified in heading 5903, HTSUS. The means by which this fabric is constructed is consistent with the language provided for in the note above, hence the woven fabric imported from South Korea is considered to be laminated for the purposes of the HTSUS.
The applicable subheading for the “Coated Woven Fabric,” will be 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.” 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/.
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