Sept. 11 CBP Bulletin Proposes to Revoke Rulings on Coated Weft Knit Fabric
In the Sept. 11 Customs Bulletin (Vol. 58, No. 36), CBP published a proposal to revoke ruling letters concerning polyurethane-coated weft knit fabric materials from China.
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Comments on Proposal Due Oct. 11
CBP said consideration will be given to any written comments received by Oct. 11 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposal
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Polyurethane-coated weft knit fabric materials from China
| Items: FLEATH01 and FLEATH02, which are weft knit fabrics which have been visibly coated on one side with plastics |
| Current: Heading 3921, specifically in subheading 3921.13.15, HTSUS, which provides for “[o]ther plates, sheets, film, foil and strip, of plastics: [c]ellular: [o]f polyurethanes: [c]ombined with textile materials: [p]roducts with textile components in which man-made fibers predominate by weight over any other single textile fiber: [o]ther.” |
| Proposed: Heading 5903, HTSUS, specifically in subheading 5903.20.25, HTSUS, which provides for “[t]extile fabric impregnated, coated, covered or laminated with plastics, other than those of heading 5902: [w]ith polyurethane: [o]f man-made fibers: [o]ther: [o]ther.” |
| Reason: FLEATH01 and FLEATH02 are plastic and textile combinations, featuring a rayon and elastomeric knit fabric with polyurethane coating, dyed, and embossed or polished to imitate leather. FLEATH01 and FLEATH02 will be used to produce women’s apparel. Despite the knit fabric component being uniformly dyed and not being “figured, printed, or more elaborately worked,” it cannot be said that the knit fabric in either FLEATH01 or FLEATH02 are for mere reinforcing purposes. Instead, the knit fabric clearly serves an “explicit purpose” by being soft and stretchable against a wearer’s skin. Note 2(a)(4) to Chapter 59, HTSUS, precludes classification of products that are “plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” As noted above, the rayon and elastomeric knit fabric serves more than reinforcing purposes. The knit fabric is designed to be worn against the wearer’s skin and provide comfort. Thus, FLEATH01 and FLEATH02 are classified under heading 5903 as “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” |
| Proposed for revocation: N307758, dated April 7, 2020 |
| Proposed new ruling: H310888 |