CLA-2-59:OT:RR:NC:N3:350
Kathy Lo
American Decorative Fabrics LLC
295 5th Avenue, Suite 812
New York, NY 10016
RE: The tariff classification of “Elephant Skin” style upholstery material from China
Dear Ms. Lo:
In your letter dated January 5, 2011, you requested a tariff classification ruling.
Your letter indicates the woven fabric is not of pile construction but has been brushed and is 70% polyester/30% cotton. Also, you state the surface or face is composed of a top layer of compact polyvinyl chloride (PVC) plastic and a layer of cellular PVC underneath.
The instant sample, as analyzed by the New York Customs & Border Protection Laboratory, was determined to be a multilayer material composed of a face layer of cellular polyurethane plastic – not PVC as stated in your request letter, a middle layer of woven textile fabric and a backing layer of leather flocking material.
You have proposed classification of this upholstery material in subheading 3921.13, Harmonized Tariff Schedule of the United States (HTSUS), but that is incorrect.
Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39) (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheet or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39);
Since there is a cellular plastic layer laminated to the textile fabric, we must consider note 2 (a) (5) above. The Explanatory Notes (EN), which have been ruled to be the official interpretation of the Harmonized Code at the international level, in the General EN to chapter 39 under the section “Plastic and textile combinations”, states in part that “…more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle…are regarded as having a function beyond that of mere reinforcement.”
Since your letter indicates the textile component layer was brushed, the classification remands back to heading 5903, HTSUS.
The applicable subheading for the “Elephant Skin” material 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 rate of duty will be 7.5 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/.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division