CLA-2-54:RR:NC:TA:352 L82726
Ms. Joelle Fiorito
Design Resources, Inc.
601 Union Street, Suite 4310
Seattle, WA 98101-2327
RE: The tariff classification of three man-made fiber blend dobby woven upholstery fabrics from China.
Dear Ms. Fiorito:
In your letter dated February 16, 2005 you requested a classification ruling.
Three samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the sample designated as style “Harris” indicates that it is a dobby woven fabric composed of 47.6% filament acrylic, 30.6% staple acrylic and 21.8% filament rayon. It is constructed using yarns of different colors. Weighing 348 g/m2, this product will be imported in 145 centimeter widths. One side of the fabric has been coated with acrylic plastic, however, the plastic is not visible to the naked eye. The plastic coating represents approximately 2.7% of the total weight of the fabric. Your correspondence indicates that this fabric will be used in the upholstery industry.
Laboratory analysis of the sample designated as style “Glenross” indicates that it is a dobby woven fabric composed of 73.5% filament acrylic, 19.8% staple polyester and 6.7% staple acrylic. It is constructed using yarns of different colors. Weighing 409.7 g/m2, this product will be imported in 144 centimeter widths. One side of the fabric has been coated with acrylic plastic, however, the plastic is not visible to the naked eye. The plastic coating represents approximately 18% of the total weight of the fabric. Your correspondence indicates that this fabric will be used in the upholstery industry.
Laboratory analysis of the sample designated as style “Hills” indicates that it is a dobby woven fabric composed of 64.8% staple acrylic and 35.2% staple polyester. It is dyed a single uniform color. Weighing 455 g/m2, this product will be imported in 144 centimeter widths. One side of the fabric has been coated with acrylic plastic, however, the plastic is not visible to the naked eye. Your correspondence indicates that this fabric will be used in the upholstery industry.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), 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, HTS, 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 plastic coating on the fabrics designated as styles “Harris”, “Glenross” and ”Hills” are not visible to the naked eye, these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile nor as plastic products of chapter 39.
The applicable subheading for the two dobby woven fabrics designated as styles “Harris” and ”Glenross” will be 5407.93.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, of yarns of different colors, other, other, other, other. The duty rate will be 12 percent ad valorem.
The applicable subheading for the dobby woven fabric designated as style “Hills” will be 5512.99.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, other, other, other, other. The duty rate will be 12 percent ad valorem.
Styles “Harris and “Glenross” fall within textile category designation 629 while style “Hills” falls within textile category 220. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division