CLA-2-39:OT:RR:NC:N:5:137
David Trumbull
Agathon Associates
6 Beacon St., Suite 715 Boston, MA 02108
RE: The tariff classification of polyurethane sheet from the Netherlands
Dear Mr. Trumbull:
In your letter dated March 23, 2023, you requested a tariff classification ruling on behalf of your client, Bolt Threads. A sample was submitted and sent for laboratory analysis.
The sample identified as “MyloTM mycelium leather” is described as a nonwoven mycelium/lyocell fabric that is coated on one side with polyurethane.
CBP Laboratory analysis indicates that the sample of MyloTM is composed of a nonwoven fabric composed of 84.2 percent mycelium and 15.8 percent rayon. It was found to be coated with a layer of cellular polyvinyl acetate.
Regarding the subject material, you’ve suggested classification within heading 5603, Harmonized Tariff Schedule of the United States (“HTSUS”), as a nonwoven textile fabric. Note 3(c) to Chapter 56 indicates that nonwovens combined with cellular plastics where the textile material is present merely for reinforcing purposes is not classifiable within heading 5603, HTSUS. Our office has determined that the nonwoven is present merely for reinforcing purposes and is excluded from classification as a nonwoven textile fabric.
The applicable subheading for the “MyloTM mycelium leather” will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The general rate of duty will be 6.5 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division