The tariff classification of a three-layer polyurethane-coated brushed polyester fabric from China

N310144 March 10, 2020 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500, 9903.88.03 Peter Liang 103 Hinsdale Farms Rd. Bristol, IN 46507 RE: The tariff classification of a three-layer polyurethane-coated brushed polyester fabric from China Dear Mr. Liang: In your letter dated February 25, 2020 you requested a tariff classification ruling. Four sample swatches (representing one item) were provided to this office. The samples will be retained by this office for file and training purposes. Sample “Tatem” is a woven fabric, coated on one side with two layers of a plastics material. You state that this product will be used for upholstery, and will be imported as piece goods in roll form measuring 54 inches in width and in lengths of approximately 35 yards. According to your submission, the subject material is three layers. The top outer layer consists of compact polyurethane (PU) that has been printed and embossed to simulate leather. The middle layer is a cellular PU. The bottom layer is woven fabric composed of 85 percent polyester and 15 percent cotton fibers, constructed of yarns of different shades of the same color, with the thinner yarns in the warp direction and the thicker yarns in the weft direction. The woven backing fabric has been brushed. The two PU layers weigh 253 grams per square meter (g/m2) and the backing fabric weighs 138 g/m2, for a total coated fabric weight of 391 g/m2 (thus not over 70% by weight of rubber or plastic). The applicable subheading for item Tatem will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The duty rate will be 7.5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.20.2500, 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 5903.20.2500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time. 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 at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division