Base
8168611995-12-06New YorkClassification

The tariff classification of a woven textile fabric that has been uniformly coated on one side with lurex type flakes/chips for use in the manufacture of footwear uppers, from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a woven textile fabric that has been uniformly coated on one side with lurex type flakes/chips for use in the manufacture of footwear uppers, from Taiwan.

Ruling Text

NY 816861 December 6, 1995 CLA-2-59:RR:NC:TP:350 816861 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Patti Kniest Edison Brothers Stores, Inc. 501 N. Broadway P.O. Box 66995 St. Louis, MO 63166-6995 RE: The tariff classification of a woven textile fabric that has been uniformly coated on one side with lurex type flakes/chips for use in the manufacture of footwear uppers, from Taiwan. Dear Ms. Kniest: In your letter dated November 16, 1995, you requested a classification ruling. The instant sample, as analyzed by the New York Customs laboratory, consists of a woven textile backing material that has been uniformly and completely coated with lurex type blue and clear plastic chips/flakes over an adhesive plastics (polyurethane) binder. These flakes/chips have in turn been coated with a very thin protective clear layer of plastic (polyethylene). Your letter indicates that this material has final application in the manufacture of footwear uppers. While no style or quality number was given for this material, the following technical specifications were provided: Textile Backing Plastic Coating 63% Polyester mmf 90% Polyurethane plastic 29% Cotton 8% Aluminum 8% Rayon 2% Polyethylene plastic Component Weight Breakdown Per Yard Polyester 94.4 grams Cotton 43.5 " Rayon 12.0 " Polyurethane 105.0 " Aluminum 9.5 " Polyethylene 2.5 " The applicable subheading for the material, which we presume will be imported as roll goods, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8.4 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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 George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division