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NY 848328

CLA-2-59:S:N:N3H:350 848328


TARIFF NO.: 5906.99.2500; 5903.90.2500;

Ms. Ann M. Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, N.Y. 12919-9703

RE: The tariff classification of five coated upholstery fabrics from Canada.

Dear Ms. Williams:

In your letter dated December 19, 1989, on behalf of DeVille Textile Industries, Inc., you requested a tariff classification ruling.

Five samples were submitted. The first three styles (N-1356, N- 1369 and N-1372), as analyzed by the N.Y. Customs Laboratory, consist of woven fabrics having a pronounced application of synthetic rubber (styrene-butadiene copolymer type) on one side. The other two styles (N-1340 and N-1355) are also of woven construction and are coated on one side with an acrylic plastics that mats and changes the character of their respective surfaces. The coating is visible to the naked eye. These five fabrics have the following specifications:


N-1340 5 43% Wool, 34% Acrylic 11.3 oz. 14.5 oz. 28.32% 23% Nylon
N-1355 5 67% Nylon,
26% Polypropylenel 13 oz. 15.7 oz. 20.77% 7% Acrylic
N-1356 2 81% Polypropylene,
14% Nylon, 3% Cotton,
2% Polyester 7.7 oz. 11.5 oz. 40.35%
N-1369 1 100% Polypropylene 10 oz. 12 oz. 20% N-1372 2 77% Polypropylene,
21% Nylon, 2% Acrylic 8.4 oz. 11.8 oz. 40.48%

The applicable subheading for styles N-1356, N-1369 and N-1372 will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for styles N-1340 and N-1355 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, or covered with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.5 percent ad valorem.

Goods classifiable under subheadings 5906.99.2500 and 5903.90.2500, HTS, which have originated in the territory of Canada, will be entitled to a 6.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Additonally, please note that such goods entered after April 1, 1990 may be entitled (i.e. with supporting documentation) to treatment under 9905.00.30 with a duty rate of 60 percent of the Column 1 General rate which is indicated above.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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