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Advance Rulings for Tariff Classification

Product Name

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

Technical Reference System Number

235405

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 34 g/m2 and 42 g/m2.

Analysis and Justification

Heading 56.03 of the Harmonized System covers “nonwovens, whether or not impregnated, coated, covered or laminated”. Subheading 5603.12 provides for nonwovens “of man-made filaments: weighing more than 25 g/m² but not more than 70 g/m²”. Such nonwovens of polypropylene, of a width exceeding 30 centimetres, are classified under classification number 5603.12.99.42.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the spunbond polypropylene nonwoven fabric is classified under classification number 5603.12.99.42 of the Customs Tariff.