The tariff classification of a PVC coated textile fabric (stitch-bonded), from Taiwan.
Active· CBP ruling HQ L87840· Issued 2005-10-10
Ruling text
NY L87840 October 11, 2005 CLA-2-59:RR:NC:TA:350 L87840 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Ms. Joyce A. Frase Schott International, Inc. P.O. Box 7152 Akron, OH 44306 RE: The tariff classification of a PVC coated textile fabric (stitch-bonded), from Taiwan. Dear Ms. Frase: In your letter dated September 27, 2005, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of a 100% polyester stitch-bonded fabric, which has been formed from separate yarns, which were introduced into the web of the fabric. This fabric, has in turn, been coated/laminated on one side with a compact polyvinyl chloride plastics material. You provided the following technical specifications for this material: Wt. Of PVC: 281 g/m² (64.8%) Wt. Of Textile: 153 g/m² (35.2%) Total Wt.: 434 g/m² You believe that classification in tariff subheading 3921.90.2550 is proper, however, this is not correct. First, while the fabric portion is described as being a “stitch-bonded”, because of its construction, it meets the definition of a fabric outlined in Chapter 59, note 1. Specifically, this note reads in part: “ … for the purposes of this Chapter, the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, … and the knitted or crocheted fabrics of headings 6002 to 6006. This stitch-bonded fabric, if imported separately, would fall within headings 6002 to 6006. Additionally, Chapter 59, note 2(a)(3) reads: “heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … other than: products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39)". Since your material is visibly coated on only one side, classification is not remanded to Chapter 39. It remains classifiable in Chapter 59 as indicated below. The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 percent ad valorem. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Source: rulings.cbp.gov — ruling L87840, retrieved 2026-10-12T05:52:48Z, republished verbatim. This digest is informational; only CBP issues binding rulings.