The tariff classification of a nylon nonwoven tape from China

N306872 November 8, 2019 CLA-2-56:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5603.91.0090; 9903.88.03 Mr. Casey A. Cosby Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a nylon nonwoven tape from China Dear Mr. Cosby: In your letter dated October 21, 2019 you requested a tariff classification ruling. A sample was provided to this office and will be retained for training purposes. The product SKU# 23136101, described as “Iron-On Fabric Bond,” is a nonwoven fabric tape. The subject merchandise is 3/4 inch in width and 15 yards in length. In subsequent email correspondence you state that the material is composed wholly of nylon staple fibers. The fabric tape weighs 23 g/m2 and the intended use of the product will be for bonding hems, trims, laces, etc. In your letter you suggest classification under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, not over 70 percent by weight of rubber or plastics. Note 3 to Chapter 56, HTSUS, specifically includes nonwoven textile fabrics impregnated, coated, covered or laminated with plastics. Therefore classification in Chapter 59 will not apply. The applicable subheading for SKU# 23136101 described as “Iron-On Fabric Bond” will be 5603.91.0090, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing not more than 25 g/m2 … Other. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.91.0090, 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 5603.91.0090, 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. 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. 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 Michael Capanna via email at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division