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Advance Rulings for Tariff Classification

Product Name

Fabric, spunbond, polypropylene nonwoven, weighing not more than 25 g/m²

Technical Reference System Number

235404

Description

This product is a white, spunbond, 100% polypropylene, nonwoven fabric used in the manufacture of mattresses, specifically as backing in quilted mattress panels. The fabric is imported in rolls of widths from 228.6 to 238.8 centimetres (90 to 94 inches), and weighs 17g/m2.

Analysis and Justification

Heading 56.03 of the Harmonized System covers “nonwovens, whether or not impregnated, coated, covered or laminated”. Subheading 5603.11 provides for nonwovens “of man-made filaments: weighing not more than 25 g/m²”. Such nonwovens of polypropylene, of a width exceeding 30 centimetres, are classified under classification number 5603.11.99.42.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the spunbond, polypropylene nonwoven fabric is classified under classification number 5603.11.99.42 of the Customs Tariff.