CLA-2-59:OT:RR:NC:N3:350
Mr. Christopher M. Dressler
Plasan North America, Inc.
3236 Wilson Drive NW, Suite B
Walker, MI 49534
RE: The tariff classification of five plastic-coated textile fabrics from various countries
Dear Mr. Dressler:
In your letter dated March 16, 2016, you requested a tariff classification ruling on five plastic-coated woven aramid fabrics. Samples were provided and are being returned at your request, less those portions destroyed in testing.
According to the information provided, Item #5461540003 and Item #5462030003 are two sheets of woven aramid textile material visibly coated on both sides by a thermoplastic polyester elastomer resin. Per your submission, both materials weigh less than 1.492 kg/m² and the thermoplastic coating comprises less than 70% of the material’s total weight. The two products are imported in rolls between 120 cm to 160 cm in width, and are intended for use in the manufacture of composite parts for armored vehicles.
The applicable subheading for Item #5461540003 and Item #5462030003 will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Other. The rate of duty will be 6.5% ad valorem.
According to the information provided, Item #5461500003, Item #5462000001, and Item #5466000003 are woven fabrics of aramid fibers, which have been visibly coated on one side with a thermoplastic polyester elastomer resin. None of the fabrics are over 70 percent by weight of rubber or plastics. The three coated woven fabrics weigh between 405 g/m² and 835 g/m2, and will be imported on rolls in widths of 120 cm to 160 centimeters. The fabrics are intended for use in the manufacture of composite parts for armored vehicles.
In your letter, you suggest that all five of the woven aramid fabrics be classified under subheading 5503.11.0000, HTSUS, which provides for synthetic staple fibers. However, these five products are woven fabrics.
The applicable subheading for Item #5462000001, Item #5461500003, and Item #5466000003 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% 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 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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division