OT:RR:NC:N2:350
TARIFF NO: 5903.90.2500
Philip Lanitis
Lanitis & Associates Inc
5422 County Road 862 McKinney, TX 75071
RE: Classification and country of origin determination for a coated woven fabric; 19 CFR 102.21(c)(1)
Dear Mr. Lanitis:
This is in reply to your letter dated August 19, 2024, requesting a classification and country of origin determination for an acrylic coated woven fabric, which will be imported into the United States from India. A sample was submitted with your request and will be retained for reference purposes.
FACTS:
According to the information provided, fabric Style 0818 is of woven construction and composed of 100 percent polyester with a compact acrylic coating and resin on one side. You state the coating has small amounts of inorganic chemicals such as titanium oxide, dolomite, calcium carbonate, dispersing agents, thickeners, PH modifiers, and defoamer. It is the opinion of this office that the coating is visible to the naked eye. The coating weighs 84 g/m2 and accounts for approximately 30 percent of the weight of the product. The total weight of the fabric is 280 g/m2 and it will be imported in rolls of 54 or 60 inches in width and 50 yards in length. You state that the entire manufacturing process for this product, including the production of yarn as well as the weaving, coating and packing of the fabric, takes place in India.The intended use of the product will be as a commercially printable textile banner material for display graphics and other dcor applications.
ISSUE:
What is the classification and country of origin of the subject merchandise?
CLASSIFICATION:
In your letter you suggest that Style 0818 should be classified in subheading 5903.90.1000 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of cotton. However, Style 0818 is said to be composed wholly of polyester and, therefore, it is precluded from your suggested classification.
The applicable subheading for Style 0818 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.
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/current.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states, The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.As the coated fabric, Style 0818, was wholly obtained or produced in a single country, that is, India, the country of origin is conferred as India.
HOLDING:
The country of origin of the fabric, Style 0818, is India.
The applicable subheading for Style 0818 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.
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 CFR 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division