The tariff classification of a coated textile upholstery fabric from China

N320226 July 14, 2021 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Amanda Pietsch Leslie Jee Textiles 16168 Beach Blvd, Suite 262 Huntington Beach, CA 92647 RE: The tariff classification of a coated textile upholstery fabric from China Dear Ms. Pietsch: In your letter dated June 25, 2021, you requested a tariff classification ruling regarding one style of woven upholstery fabric. A sample was provided. In your letter you indicate that item “PC828” is a jacquard woven upholstery fabric, claimed to be coated with a “latex/rubber” material. The fabric is composed wholly of polyester, weighs 590 g/m2 and will be imported from China. Our observations indicate that the coating is visible to the naked eye. You suggest classification of the fabric in subheading 5906.99.2500, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for rubberized textile fabrics. However, in subsequent correspondence you provided the formulation of the coating material to our office. We have found that it is plastic in nature; therefore, your suggested classification is precluded. The applicable subheading for item PC828 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 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 provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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