The tariff classification of a coated knit fabric from China

N311700 July 10, 2020 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Jeff Weinstein JV CHB 14 West Hawthorne Avenue Valley Stream, NY 11756 RE: The tariff classification of a coated knit fabric from China Dear Mr. Weinstein: In your letter dated May 8, 2020, you requested a tariff classification ruling on behalf of your client, Papillon RIBBON & BOW, INC. A sample swatch and additional information was submitted after your initial request. “Laminated fabric tape/ribbon,” according to our examination, is a bonded narrow knit fabric, which has been coated with glitter. According to the information provided in your initial request and subsequently via email, the fabric is composed of two layers of 100 percent polyester knit fabric which have been laminated together and coated with plastic glitter. The fabric measures approximately two inches in width when unfolded (one inch when folded) and contains false selvages created by cutting. The fabric will be imported on rolls 50 yards in length and will be used for decorations, displays and gift-wrapping. The applicable subheading for the “laminated fabric tape/ribbon” is 5903.90.2500, Harmonized Tariff Schedule of the United States (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 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, 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 5903.90.2500, 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 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