In the Oct. 30, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying polyurethane-coated weft knit fabric materials as other textile fabrics laminated with plastics under HTSUS 5903.20.25 (7.5 percent duty) rather than as other plastic articles combined with textile materials under HTSUS 3921.13.1500 (6.5 percent duty).
Ruling HQ H310888 will revoke ruling NY N307758 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Dec. 30.
The products at issue are weft knit fabrics that have been visibly coated on one side with plastics. They have no surface treatments and the polyurethane accounts for 52.3 to 59.5 percent by weight of the fabric. The fabrics are described as an imitation/faux leather used in manufacturing leggings, skirts, bralettes, and tops.
CBP explains that these items are precluded from classification under HTSUS Chapter 39 because their fabric components are designed to be worn against the wearer’s skin and provide comfort and therefore serve as more than mere reinforcement of the polyurethane coating.
For more information on how to seek or utilize classification and other rulings on textile and apparel goods, please contact ST&R’s textile and apparel practice leader Elise Shibles at (415) 490-1403 or via email.
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