CLA-2-59:OT:RR:NC:N2:350
Ayr Barnett
KenDor Textiles Limited
7722 Progress Way
Delta, BC, V4G1A4
Canada
RE: The tariff classification of a laminated fabric from China
Dear Ms. Barnett:
In your letter dated June 18, 2025, you requested a tariff classification ruling. Samples were submitted with
your request and will be retained for reference purposes.
The subject merchandise, which is described in your letter as product code “T3386,” contains three layers: a
thermoplastic polyurethane (“TPU”) film sandwiched between a woven face layer and a knit bottom layer.
The woven face is composed of 94 percent polyester and 6 percent spandex, is of plain weave construction,
and weighs 100 g/m2. The double knit bottom layer is composed of 100 percent polyester and weighs 145
g/m2. The total fabric weighs 290 g/m2 and will be produced in widths of 57 inches. The fabric will be used
to produce jackets, vests and pants.
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.
The applicable subheading for the laminated fabric, product code T3386, 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 general rate of duty will be 7.5
percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5903.20.2500, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
5903.20.2500, HTSUS, listed above.
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 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 CBP 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,
James Forkan
Acting Director
National Commodity Specialist Division