Newly Released CBP HQ Rulings Sept. 17
The Customs Rulings Online Search System (CROSS) was updated on Sept. 17 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H318221: Application for Further Review of Protest No. 2006-20-105879; Tariff Classification of PU-Coated and Silicone-Coated Textiles
| Ruling: By application of General Rules of Interpretation 1 and 6, KC River CPU is classified under heading 5903, specifically in subheading 5903.20.25, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” By application of GRIs 1 and 6, Silex is classified under heading 3921, specifically in subheading 3921.19.00, which provides for “Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics.” |
| Issue: What is the tariff classification of the coated textiles under the Harmonized Tariff Schedule of the U.S.? |
| Item: Big Kahuna Fabrics' performance fabrics designed for use in sofas, chairs and other furniture to be used in hospitals and similar locations. They are commonly and commercially known as “imitation leather.” There are two styles of fabrics subject to this AFR: a polyurethane (PU)-coated textile referred to as “KC River CPU” and a silicone-coated textile referred to as “Silex.” |
| Reason: For the KC River CPU (PU-coated), there is no dispute that the item is classified in subheading 5903.20 as a textile fabric combined with PU, of man-made fibers. The issue is whether the fabric is specified in Note 9 to Section XI, which requires that the product consists of layers of parallel textile yarns superimposed on each other at acute or right angles and further requires that the yarns be bonded at the intersections by adhesive or thermal bonding. The Protestant has provided no evidence to support its claim that the KC River CPU fabric is of Note 9 construction, nor is there other evidence of record from which we can independently determine the validity of the claim. The KC River CPU fabric is used as furniture upholstery. Given the lack of substantiating information, the KC River CPU remains classified in subheading 5903.20.25. As for the Silex, CBP notes that subheading 5903.90.20 requires that fabric has over 70% by weight of rubber or plastic. The CBP Laboratory determined that the plastic content was 45.2% by weight. Since the fabric contains less than 70% by weight of plastic, it cannot be classified in subheading 5903.90.20. In the instant case, the non-pile weft knit fabric is dyed in a uniform color with no apparent raising, brushing, or other further working. Additionally, the cellular plastic coating, which imitates leather and completely covers one side of the textile backing, is the visible surface of the material as the textile fabric will remain hidden in the final production of the furniture pieces. Thus, contrary to the Protestant’s claim that the textile fabric provides a soft hand feeling and luxurious look, the textile fabric is not used for its feel or appearance. Therefore, CBP concludes that the textile fabric is simple knit backing present merely to reinforce the cellular plastic. |
| Ruling Date: July 11, 2025 |
H314125: Application for Further Review of Protest No. 2006-20-104540; Tariff Classification of PVC-Coated and PU-Coated Textiles
| Ruling: DW Pacific is classified under subheading 3921.12.11, which provides for “Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Combined with textile materials: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics.” DW Black Label, DW Vernon, JS Crete, JS Grand Park, and Mintins Magic & Illusion textiles are classified under subheading 5903.10.20, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics.” Anli Wet Hudson and Anli Wet Hudson-R are classified under subheading 5903.20.20, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics.” Anli Wet Recast 1.10mm, KC B4 Wet PU, and KC RV Wet PU are classified under subheading 5903.20.25, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” JS Allie textiles are classified under subheading 6001.22.00, which provides for “Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fabrics.” |
| Issue: What is the tariff classification of the coated textiles under the Harmonized Tariff Schedule of the U.S.? |
| Item: Big Kahuna Fabrics' textiles coated with polyvinylchloride (PVC) and polyurethane (PU). The performance fabrics are designed for and suitable for use in sofas, chairs, and other furniture to be used in hospitals and similarly demanding locations. According to the protest submission, the fabrics “must withstand commercial use & rigorously frequent cleanings while resisting the hosting or passing of infectious agents.” All of the textiles subject to the protest are coated with either PVC or PU. |
| Reason: For the PVC-coated textiles, the plastic comprises over 70% of the items and the textile components are predominately of man-made fibers, and therefore, they are properly classified. For DW Pacific, the textile is present merely to reinforce the PVC. Accordingly, DW Pacific is excluded from classification in heading 5903. Since JS Allie is a coated fabric incorporating a knit pile fabric, it is properly classified under heading 6001. For the PU-coated textiles, the issue is whether the subject textiles are specified in Note 9 to Section XI, which applies to only woven fabrics. Based on the samples provided and the CBP Laboratory Reports, the PU-coated fabrics are of conventional weave construction, which is not within the definition of Note 9. Since the fabrics are not of Note 9 construction, they are not classified in subheading 5903.20.15. |
| Ruling Date: July 11, 2025 |
H350250: Instruments of International Traffic; 19 U.S.C. § 1332(a); § 10.41a(a)(1), GPS Global Pallet Services, LLC; Foldable Crates
| Ruling: Subject foldable crates that have been used by GPS’s customers for purposes of international traffic and have not yet formally entered by the United States qualify for treatment as instruments of international trade. However, those foldable crates which have previously been imported, entered and for which duties were paid by GPS’s customers should be entered under subheading 9803.00.50 as “Articles, previously imported.” |
| Issue: Whether the subject foldable crates qualify for consideration as IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1) because of their use as instruments of international traffic. |
| Item: GPS Global Pallet Services' fordable crates |
| Reason: To qualify for entry-free and duty-free treatment as IITs under the aforementioned statutory and regulatory authority, the article must be a substantial container or holder. CBP is authorized to designate as an IIT such additional articles not specifically noted in19 C.F.R. § 10.41a(a)(1). To qualify as an IIT, an article used as a container or holder must be: (1) substantial, (2) suitable for and capable of repeated use, and (3) used in significant numbers in international traffic. CBP finds that the subject foldable crates are containers that are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. They are substantial in that they are made of steel and have an average lifespan of 16 years. They are used in significant numbers in international commerce. |
| Ruling Date: Sept. 2, 2025 |
H313939: Affirmation of New York Ruling Letter (NY) N310162; Classification of steel tubes for use in radiant infrared heaters
| Ruling: The subject steel tubes used in infrared heaters are properly classified under subheading 7306.50.10, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of other alloy steel: having a wall thickness of less than 1.65 mm. |
| Issue: Whether the steel tubes for use in infrared heaters are classified in Harmonized Tariff Schedule heading 7306 as other tubes, pipes and hollow profiles of iron or steel, or heading 7322 as parts of radiators, air heaters, or hot air distributors made of steel. |
| Item: Radiant steel tubes for use in a gas infrared heater. The welded, heat-treated, coated, alloy steel tubes are imported from Italy in three different configurations. |
| Reason: The subject steel tubes are not parts of air heaters or radiators because they lack features that indicate their use solely with either an air heater or radiator. While the steel tubes are necessary to the function of the infrared heater, upon importation the subject merchandise resembles nothing more than steel tubes. The steel tubes are distinct commercial entities. The ends of the tubes may have end reductions or flanges on them, but they have not been advanced or processed specific, identifiable parts of radiators. Therefore, the tubes are not “parts” for classification purposes and must therefore be classified according to their constituent material. |
| Ruling Date: Sept. 8, 2025 |