U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time
The tariff classification of two types of flocked packaging material from W. Germany.
NY 849579 March 9, 1990 CLA-2-56:S:N:N3H:350 849579 CATEGORY: Classification TARIFF NO.: 5603.00.90; 3921.90.1100 Mr. Edwin B. Martin C.W. Fifield Co., Inc. 4 Keith Way Hingham, MA 02043 RE: The tariff classification of two types of flocked packaging material from W. Germany. Dear Mr. Martin: In your letter dated February 8, 1990, you requested a tariff classification ruling. Two samples were submitted. The first item (Article I) consists of a nonwoven substrate fabric that has been flocked on one surface with rayon. The fabric weighs .9 lbs per square yard and is composed of 38% rayon flock, 40% nonwoven back and 22% adhesive, by weight. The second item (Article II) consists of a layer of polystyrene plastic that has been coated on one surface with a rayon flock. The fabric weighs 2.5 lbs per square yard and is composed of 78% polystyrene, 8% adhesive, and 14% rayon flock, by weight. Both fabrics will be used in the manufacture of decorative boxes. The applicable subheading for the first item (Article I) will be 5603.00.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated. The duty rate will be 12.5 percent ad valorem. The applicable subheading for the second item (Article II) will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other, plates, sheets, film, foil and strip of plastics, combined with textile materials and weighing not more than 1.492 kg/m2, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastic. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.