CLA-2-59:OT:RR:NC:N2:350
Ms. Elsie Holler
LaCrosse Footwear, Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of a laminated narrow woven fabric from China
Dear Ms. Holler:
In your letter dated November 5, 2024, you requested a tariff classification ruling. A sample was submitted to this office.
The product, described as “Footwear GORE Seam Tape XT WHT, Part# 6STAJ022WHTBSCN” (“seam tape”), is a laminated narrow woven fabric. In your submission, you state that the fabric is composed of three layers. The adhesive top layer is composed of thermoplastic polyurethane (“TPU”), while the bottom layer is composed of knit nylon. A middle layer of polyurethane is sandwiched between the top and bottom layers. You state the middle layer is a membrane layer used for waterproofing. The seam tape will be used in the production of footwear in the United States.
Note 3 to Chapter 59, effective as of 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, Harmonized Tariff Schedule of the United States (“HTSUS”). The means by which this fabric is constructed is consistent with the language provided for in the note reproduced above.
You have suggested that the seam tape should be classified under 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.” We disagree. Both the top and middle layers are composed of polyurethane, which is specifically provided for in subheading 5903.20, HTSUS.
The applicable subheading for the “Footwear GORE Seam Tape XT WHT,” 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 HTSUSA 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP 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/.
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, contact National Import Specialist Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division