CLA-2-59:OT:RR:NC:TA:350
Ms. Pam Berry
Marisol International, LLC
871 Ridgeway Loop, Suite 203
Memphis, TN 38120
RE: The tariff classification of a plastics coated textile upholstery fabric, from China.
Dear Ms. Berry:
In your letter dated November 16, 2009, on behalf of Max Home LLC, Fulton, MS, you requested a tariff classification ruling.
The instant sample, identified as style “MC SW”, consists of a plain woven upholstery fabric which, according to your correspondence, is composed of 100 percent cotton. You additionally write that this fabric has been coated on one side, the backing side, with what you refer to as “stearic acid ammonia.” Further information provided by you to this office, however, indicates this coating material actually consists of over 90% polyacrylate and up to 10% ammonium stearate. This coating therefore, would not be considered “stearic acid ammonium”, but is in fact considered to be a plastics material.
The coating material imparts a slight milky white appearance to the backing side of the fabric. Your letter states the coating material accounts for 3 percent of the total weight of the fabric, the fabric weighs 443 grams per square meter, and will be imported as roll goods having 142 cm widths.
While you suggest that classification in tariff subheading 5209.41.6020 is proper, this is not correct. Such heading provides for other woven fabrics, of cotton, weighing more than 200 g/m² … plain weave. We believe the fabric in question is properly classifiable in heading 5903 which provides for textile fabrics impregnated, coated or covered with plastics…”
In this regard, Chapter 59, note 2(a)(1) in the tariff states that “heading 5903 does not apply to … fabrics in which the impregnation, coating or covering cannot be seen with the naked eye….” Since, in the instant case, the coating is a plastics material and can be seen with the naked eye, the fabric is properly classifiable in heading 5903 and no further consideration can be given to heading 5209.
Specifically, the applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. The duty rate is 2.7 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
In your letter, you indicate this fabric (“MC SW”) has been imported in the past without any coating, under the identical style name. This is not acceptable as it may lead to confusion and the possible assessment of the incorrect tariff classification and duty rate once the material is imported. For any future shipments, you will need to designate the coated and uncoated product with different style names and/or numbers. This ruling applies only to the “MC SW” that is coated with the identical coating material as the sample provided to our office.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division