CLA-2-55:OT:RR:NC:TA:348
Mr. Ameet Shah
Culp, Inc.
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of bonded fabric from China.
Dear Mr. Shah:
In your letter dated October 1, 2008, you requested a classification ruling.
The sample, identified as style “Outlaw”, is a bonded fabric composed of a brushed satin woven face fabric and a dyed weft knit backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section.
Laboratory analysis of the face fabric indicates that it is composed of 48.8% staple polyester and 51.2% filament polyester. It consists of 67 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. The face fabric weighs 118.3 g/m2. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting them into yarns composed of staple fibers. This fabric is characterized by a brushed surface resulting in a soft hand and a fibrous surface on one side of the fabric. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of leather. The backing fabric, weighing approximately 61.4 g/m2, is composed wholly of polyester. The combined bonded fabric weighs 185.1 g/m2. This fabric will be imported in 58 inch widths. Your correspondence indicates that this fabric will be used as upholstery.
Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. The fabric has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the fabric is partially covered with plastic to create the design, it is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for Outlaw will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division