The following proposed revocations and modifications of U.S. Customs and Border Protection rulings are included in the Sept. 11, 2024, Customs Bulletin and Decisions. Comments on these proposed changes are due by Oct. 11.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Laminated Fabrics
CBP is proposing to modify ruling NY F83624, which currently holds that the country of origin of certain laminated fabrics is the U.S. in one production scenario, to specify that the country of origin is the country in which the fabrics were manufactured.
CBP states that the fabrics at issue may be composed of a cotton, cotton blend, polyester, polyester blend, nylon, nylon blend, or any other fabric made up of natural or manmade fibers. After importation into the U.S. the fabrics will be laminated to U.S- supplied foam material on one side, without any fabric on the other side.
CBP states that in this case origin is determined pursuant to 19 CFR 102.21(c)(4), which provides that the country of origin of a textile or apparel product is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred.
Knit Fabric Materials
CBP is proposing to reclassify 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 NY N307758 would be revoked to reflect this change.
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.
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