CLA-2-56:OT:RR:NC:N2:350
Cody Keser
Universal Logistics USA Inc
2205 Kenmore Ave Suite 106 Buffalo, NY 14207
RE: The tariff classification of a laminated nonwoven fabric from China
Dear Mr. Keser:
In your letter dated May 2, 2024, you requested a tariff classification ruling on behalf of your client Crownhill Packaging Ltd. Your submission to our office concerns a material referred to as “Surface Protection Felt,” which will be used to protect floors during various projects, for example, painting. You included a sample of the material with your submission which will be maintained for reference purposes. The product insert you provided is for “Item # SILFP150” which is a roll of material 40 inches wide by 45 feet long (150 square feet); however, you’ve indicated that the material will be imported in additional sizes with dimensions of 40 inches by 84 feet and 35 inches by 100 feet. In subsequent correspondence, you indicated that the fibers used in the construction of the textile portion of the material are staple fibers. Further, you’ve indicated that the rolls of material 40 inches wide by 84 feet, and 35 inches wide by 100 feet have corresponding item numbers of “PSP4084” and “SPL100,” respectively.
The sample submitted with your submission was sent to the Customs and Border Protection (“CBP”) Laboratory for analysis. The CBP Laboratory has determined that the material is of nonwoven construction. The sample is impregnated with an adhesive material and is coated, covered, impregnated or laminated on one face with a blue polyethylene cellular plastic. The sample is composed wholly of polyester fibers. The textile fabric accounts for 84.6 percent of the weight of the combined material and the blue cellular plastic accounts for 15.4 percent of the weight.
The applicable subheading for the “Surface Protection Felt,” item numbers SILFP150, PSP4084, and SPL100, will be 5603.94.3000 will be, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Laminated Fabrics. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.94.3000, 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 5603.94.3000, 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