The tariff classification of three coated woven polyester fabrics from China

N304575 August 26, 2019 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Mr. Johnny Chan ABCO Freight International USA Inc. 9420 Telstar Avenue, Suite 203 El Monte, CA 91731 RE: The tariff classification of three coated woven polyester fabrics from China Dear Mr. Chan: In your letter dated May 29, 2019 you requested a tariff classification ruling on behalf of your client, RB Converting, Inc. In your submission and in previous correspondence you state that these products will be imported in large mill rolls, approximately 61 inches by 3000 yards, to be processed into smaller rolls for digital printing with custom designs. These coated fabrics may be utilized by an end user to apply to a wall or other surface by means of an adhesive or other customer-preferred hanging applications. Item RPWC-RSC is a woven fabric covered on one side with a visible layer of white opaque coating. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of plain weave construction and wholly composed of polyester yarns. The fabric (64.7% by weight) is coated with a plastic-type polyvinyl acetate material (35.3% by weight) on one surface. The sample weighs 328.4 g/m2. Item RPWC-RLC is a woven fabric covered on one side with a visible layer of white opaque coating. CBP laboratory analysis indicates that this fabric is of plain weave construction and wholly composed of textured polyester multifilament yarns. The fabric (64.1% by weight) is coated with a plastic-type acrylic material (35.9% by weight) on one surface. The sample weighs 325.6 g/m2. Item RPWC-SLC-A is a woven fabric covered on both sides with a coating. One side is covered with a visible layer of white opaque coating. The reverse side is coated with a layer of adhesive, which is not visible to the naked eye. A layer of release paper is applied to the adhesive side. CBP laboratory analysis indicates that this fabric is of plain weave construction and wholly composed of polyester multifilament yarns. The face of the fabric is coated with a plastic-type acrylic material; the reverse surface is impregnated with a plastic-type acrylate adhesive application. The sample weighs 280.5 g/m2. In your submission you suggest classification of these three coated fabrics as a textile wall covering of heading 5905, Harmonized Tariff Schedule of the United States (HTSUS). However, this heading is inapplicable, since the products will be imported in large mill roll form, to be converted in the United States according to a customer’s needs. The identity of this product will not be fixed with certainty at time of importation. The applicable subheading for Items RPWC-RSC, RPWC-RLC, and RPWC-SLC-A will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5% ad valorem. 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 on the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 5903.90.2500, HTSUS, unless specifically excluded, are subject to the 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 5903.90.2500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. This ruling is being issued under the provisions of Part 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 Maribeth Dunajski via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division