United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H81700 - NY H85717 > NY H85630

Previous Ruling Next Ruling
NY H85630

December 11, 2001

CLA-2-59:RR:NC:TA:350 H85630


TARIFF NO.: 5903.20.2500

Mr. Gerwald Meilen
Aunde Corporation
3000 Town Center, Suite 1385
Southfield, MI 48075

RE: The tariff classification of a woven textile fabric backed with polyurethane foam, for use in the manufacture of door panels in automobiles, from Germany.

Dear Mr. Meilen:

In your letter dated November 2, 2001, received by this office on December 2, 2001, you requested a tariff classification ruling. The supplier is AUNDE Achter & Ebeis GmbH, Germany.

The instant sample, identified as style ELBA 5-mm for door panels SATURN LS (Reference No. 3269), consists of a 5 mm thick layer of polyurethane plastics foam material (215 g/m²) laminated to a woven layer of polyester man-made fiber fabric (375 g/m²) which contains a small amount of elastomeric yarn (PUR) similar to Spandex. Because of the nature and use of the product, with the textile fabric forming the wear and exposed surface of the material, the textile portion is considered to be more than mere reinforcement of the foam. After importation, this material will be cut and sewn into door panels for automobile interiors.

Your correspondence indicates that the material is made and laminated in Germany with polyester yarns of Luxemburg origin, and PUR - yarn and foam of German origin. This material, which will be imported as roll goods having lengths of 70 yards and widths of 59 inches, has the following technical specifications:

Warp Fill

Density: 19 ends/1 cm 12 picks/1 cm
48 ends/1 inch 30.5 picks/1 inch

Count: Nm 12 Nm 11.3
750 denier 800 denier

Composition of Fabric: 97% polyester/3% elastomeric yarn

Wt. Of Textile: 375 g/m² (64%)
Wt. Of PU: 215 g/m² (36%)

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.8 percent ad valorem.. The rate of duty will be 7.7 percent ad valorem effective January 1, 2002.

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 George Barth at 646-733-7085.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: