U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
5903.20.2500
$23.5M monthly imports
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Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly
The tariff classification of a laminated fabric to beimported in three different configurations for use in automobileinteriors, from Japan. Dear Mr. Rafferty:
NY 860093 February, 8, 1991 CLA-2-59:S:N:N3H:350 860093 CATEGORY: Classification TARIFF NO.: 5903.20.2500; 8708.99.5080 Mr. Michael K. Rafferty Nippon Express U.S.A. Inc. 410 Airpark Center Drive Nashville, TN 37217 RE: The tariff classification of a laminated fabric to be imported in three different configurations for use in automobile interiors, from Japan. Dear Mr. Rafferty: In your letter dated January 28, 1991, on behalf of M-Tek Inc., you requested a classification ruling. The sample submitted, identified in your letter as Item 1, consists of a twill woven backing fabric composed of tetron/rayon man-made fibers that has been laminated on one side with a polyurethane plastics material. You state that the backing fabric weighs 270 grams per square meter amd the PU weighs only 1 gram per square meter. This material will be imported as roll goods. We note that a light adhesive is present on the back of this fabric, however, it is not visible and, therefore, will not affect the classification. Item 2 in your letter refers to the same material as Item 1 except that it will be imported in pieces cut to size and ready for application to steel shapes after their importation into the U.S. Item 3, finally, consists of Item 2 which will be imported already affixed to the steel shape that it is designed to be used with in an automobile interior. A sample of such was also supplied with your inquiry. The applicable subheading for Item 1 will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics. The duty rate will be 8.5 percent ad valorem. The applicable subheading for Items 2 and 3 will be 8708.99.5080, HTS, which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The duty rate is 3.1 percent ad valorem. Item 1 falls within textile category designation 229. Based upon international textile trade agreements products of Japan are subject to quota and the requirement of a visa. There are no textile restraints for items 2 and 3. 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. Since 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 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