The tariff classification of a bonded laminated fabric from China

N327483 August 31, 2022 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Ms. Jane Livingston Gum Tree Fabrics, Inc. 4002 S Eason Blvd. Tupelo, MS 38804 RE: The tariff classification of a bonded laminated fabric from China Dear Ms. Livingston: In your letter dated August 4, 2022, you requested a tariff classification ruling. A sample was submitted to this office. The product, described as style “H315B-10208” is a bonded fabric, the face of which has been laminated. In your submission and subsequent correspondence, you state that the woven face fabric is composed wholly of polyester fibers. The polyester is produced using filament yarns, and subsequently brushed to break the yarns into staple fibers. You state that a foil print film, which has been imprinted with a design, is laminated, and pressed onto the face of the fabric. Once the design has been transferred to the fabric, the film is removed and discarded. You indicate that the layer of lamination is a compact plastic. A backing fabric is then bonded to the laminated face fabric. The backing fabric is composed of 68 percent cotton and 32 percent polyester. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric, which imparts this product with its essential character. The material weighs approximately 394 g/m2 and will be imported in 54-inch widths to be used in the upholstery industry. Note 3 to Chapter 59, effective as of January 27th, 2022, states: For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. The introduction of this Note removes the requirement that any plastic lamination layer be visible to the naked eye for a fabric to be classified in Heading 5903, Harmonized Tariff Schedule of the United State (“HTSUS”). The means by which this fabric is constructed is consistent with the language provided for in Note 3 to Chapter 59, hence the upholstery fabric imported from China is considered to be laminated for the purposes of the HTSUS. The applicable subheading for the “H315B-10208,” 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 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