OT:RR:NC:N5:137
TARIFF NO: 3921.13.1500
Philip Lanitis
Lanitis & Associates Inc.
5422 County Road 862
McKinney, TX 75071
RE: The classification and country of origin of a coated fabric
Dear Mr. Lanitis:
In your letter dated April 22, 2025, you requested a classification and country of origin ruling on a coated
fabric.
In your submission you included fabric sample “0819” which was subsequently sent to the Customs and
Border Protection Laboratory. Laboratory analysis has determined that the textile portion of the sample is of
woven construction and composed wholly of man-made fibers. The sample has been coated on one side with
a cellular urethane-type plastic material. The plastic material accounts for 15.2 percent of the weight of the
sample while the textile accounts for the remaining 84.8 percent.
The applicable subheading for the fabric “0819” will be 3921.13.1500, Harmonized Tariff Schedule of the
United States (“HTSUS”), which provides for “Other plates, sheets, film, foil and strip, of plastics: Cellular:
Of Polyurethanes: Combined with textile materials: Products with textile components in which man-made
fibers predominate by weight over any other single textile fibers: Other.” The general rate of duty will be 6.5
percent ad valorem.
Country of Origin:
When determining the country of origin for purposes of applying duty rates, the substantial transformation
analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The
test for determining whether a substantial transformation will occur is whether an article emerges from a
process with a new name, character, or use different from that possessed by the article prior to processing.
See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on
the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989
F.2d 1201 (Fed. Cir. 1993).
You have described a scenario wherein “(a)ll of the steps in manufacturing this fabric are completed in India.
Fiber: India; Yarn Spinning: India; Yarn dyeing: India; Weaving, India; Coating: India.” Therefore we find
that the fabric is wholly produced in India and the substantial transformation occurs there. The country of
origin for fabric “0819” will be India.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Code of Federal 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 Christina Allen at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division