H310888

 HQ H310888 October 16, 2024 OT:RR:CTF:CPMMA H310888 RRB/BJK CATEGORY: Classification TARIFF NO.: 5903.20.25 Ms. Paula Connelly, Esq. Sandler, Travis & Rosenberg, P.A. 100 Trade Center, Suite G-700 Woburn, MA 01801 RE: Revocation of NY N307758; Tariff classification of polyurethane-coated weft knit fabric materials from China Dear Ms. Connelly: On May 7, 2020, you submitted a request for reconsideration, pursuant to 19 C.F.R. § 177.2(b)(2)(ii)(C), of New York Ruling Letter (“NY”) N307758, issued to you on behalf of Commando, LLC, on April 7, 2020, regarding the classification of two polyurethane-coated weft knit fabric materials from China, described as imitation leather materials and identified as FLEATH01 and FLEATH02, respectively, under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N307758, U.S. Customs and Border Protection (“CBP”) classified the polyurethane-coated weft knit fabric materials in subheading 3921.13.15, HTSUS, as “[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.” Upon receipt of your request for reconsideration and after reviewing the ruling in its entirety, CBP finds it to be in error. For the reasons set forth below, CBP is revoking NY N307758 and reclassifying the fabric materials under heading 5903, HTSUS. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice proposing to revoke NY N087996 was published on September 11, 2024, in Volume 58, Number 36, of the Customs Bulletin. No comments were received in response to the notice. FACTS: In NY N307758, the subject merchandise is described as follows: The samples, identified as FLEATH01 and FLEATH02, are weft knit fabrics which have been visibly coated on one side with plastics. According to U.S. Customs and Border Protection (CBP) laboratory analysis, FLEATH01 is a weft knit fabric with no surface treatments. The fabric is composed of 95.6 percent rayon and 4.4 percent elastomeric yarns. The fabric was dyed a single uniform color and is coated on one side with polyurethane which is cellular in nature. The fabric weighs 356 g/ m² and the plastic accounts for 52.3 percent by weight of the material. CBP laboratory analysis indicates that FLEATH02 is a weft knit fabric with no surface treatments. The fabric is composed of 94 percent rayon and 6 percent elastomeric yarns and was dyed a single uniform color. The fabric was dyed a single uniform color and is coated on one side with polyurethane which is cellular in nature. The fabric weighs 381.4 g/ m² and the plastic accounts for 59.5 percent by weight of the material. In your ruling request, dated November 19, 2019, you described FLEATH01 as an “embossed faux leather material constructed of polyurethane and a knit base fabric consisting of viscose and spandex.” Additionally, you described FLEATH02 as a “polished faux leather material which resembles a patent leather” that is also made of polyurethane and a knit base fabric of viscose and spandex. FLEATH01 and FLEATH02 are imported in rolls of various lengths and widths ranging from 52 inches to 54 inches. In your request for reconsideration, dated May 7, 2020, you explain that the subject merchandise, best described as an imitation/faux leather fabric, is used in manufacturing leggings, skirts, bralettes, and tops, in which the knit fabric side will rest directly against the wearer’s skin. You also state that the material is very pliable and has a significant stretch factor due to the textile base. In your reconsideration request, you explain that the “weft material is formulated specifically for use with this type of apparel. The viscose fiber is anti-static, and the smoothness ensures that it [is] comfortable to the skin which is required for the body fitting apparel.” Moreover, the material has moisture characteristics to help prevent sweating and is considered a “breathable fabric” with great tensile elastic properties allowing for stretch in both directions. The information cited in NY N307758 is based on swatch samples that were sent with the underlying ruling request to CBP’s Laboratories and Scientific Services (“LSS”) for testing. NY N307758 was premised on the findings contained in CBP Lab Report No. NY20200068, dated March 2, 2020, which concerned FLEATH01, and CBP Lab Report No. NY20200070, dated February 25, 2020, which concerned FLEATH02. In the instant reconsideration request, you submitted additional samples of the garments of each material, which were subsequently tested by LSS. According to CBP Lab Report No. NY20200526, dated July 15, 2020, which addressed the fabric swatch claimed to be “FLEATH01” and pants made of the same material, the FLEATH01 fabric swatch weighs 374 grams per square meter, is composed of a weft knit fabric (46.2 percent by weight), and is coated, covered, or laminated on one surface with a cellular polyurethane type of plastic material (53.8 percent by weight). Additionally, the knit fabric portion of the FLEATH01 swatch is composed of 95.4 percent of rayon fibers and 4.6 percent of elastomeric yarn by weight. The knit fabric sample identified as FLEATH01 is dyed a single uniform color and does not have any surface treatments. According to CBP Lab Report No. NY20200527, dated July 15, 2020, which addressed the fabric swatch claimed to be “FLEATH02” and pants made of the same material, the FLEATH02 fabric swatch weighs 381.8 grams per square meter, is composed of a weft knit fabric (45 percent by weight), and is coated, covered, or laminated on one surface with a cellular polyurethane type of plastic material (55 percent by weight). Additionally, the knit fabric portion of the FLEATH02 swatch is composed of 96.2 percent of rayon fibers and 3.8 percent of elastomeric yarn by weight. The knit fabric sample identified as FLEATH02 is dyed a single uniform color and does not have any surface treatments. CBP notes that there are slight differences in the swatches that were tested in connection with NY N307758 and those submitted with the instant reconsideration request. This difference could be due, in part, to the fact that only swatches were tested by LSS in the lab reports detailed in NY N307758, whereas the swatches analyzed for purposes of this reconsideration request and subject to CBP Lab Report Nos. NY20200526 and NY20200527 were cut directly from pants that were already manufactured, which may have undergone any number of finishing processes that could have changed the various measurements cited in the ruling. Nevertheless, these slight changes do not affect the analysis and conclusions set forth below. ISSUE: Whether polyurethane-coated, weft knit, fabric materials are classified in heading 3921, HTSUS, as “[o]ther plates, sheets, film, foil and strip, of plastics,” or in heading 5903, HTSUS, as “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2024 HTSUS headings under consideration are as follows: 3921 Other plates, sheets, film, foil and strip, of plastics: Cellular: 3921.13 Of polyurethanes: Combined with textile materials: Products with textile components in which man-made f

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2024 HTSUS headings under consideration are as follows: 3921 Other plates, sheets, film, foil and strip, of plastics: Cellular:3921.13 Of polyurethanes: Combined with textile materials:Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: 3921.13.15 Other… 5903 Textile fabric impregnated, coated, covered or laminated with plastics, other than those of heading 5902:5903.20 With polyurethane: Of man-made fibers: Other:5903.20.25 Other…* * * *Note 2(p) to Chapter 39, HTSUS, provides as follows: 2. This chapter does not cover:*** (p) Goods of section XI (textiles and textile articles); Note 1(h) to Section XI excludes the following from classification under Section XI, “Textiles and Textile Articles”: “[w]oven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39.”Notes 1, 2, and 3 to Chapter 59, HTSUS, provide in pertinent part, as follows:Except where the context otherwise requires, for purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. 2. Heading 5903 applies to: Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact of