CBP proposed revocation of one ruling letter and revocation of treatment relating to the tariff classification of foil print fabric.

On October 14, 2020, (Customs Bulletin Vol. 54, No. 40, beginning on page 17) CBP proposed revocation of one ruling letter and revocation of treatment relating to the tariff classification of foil print fabric.

In Binding Ruling Letter NY N267195, U.S. Customs and Border Protection classified foil print fabric in heading 6004, HTSUS, specifically in subheading 6004.10.85, HTSUS, which provides for “Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastometric yarn or rubber thread, other than those of heading 6001: Containing by weight 5 percent or more of elastometric yarn but not containing rubber thread, Other.” CBP has reviewed NY N267195 and has determined the ruling letter to be in error. It is now CBP’s position that foil print fabric is properly classified, in heading 5903, HTSUS, specifically in subheading 5903.90.25, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.”

The provisions relating to Coated Textiles Classified in Chapter 59 of the Harmonized Tariff Schedule of the United States And Articles Thereof have been the subject of many rulings, reversal of ruling, and even litigation. >Clients of Agathon Associates and subscribers to Agathon Associates' Trade Advisor Service can learn more at http://agathonassociates.com/textile-pri/coated-textiles/index.htm. You will need to enter your username and password. If you do not know your username and password email David Trumbull at david@agathonassociates.com.