CLA-2-55:OT:RR:NC:TA:348
Mr. Brett Ian Harris
Pisani & Roll PLLC
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of two samples of bonded fabric from China.
Dear Mr. Harris:
In your letter dated July 11, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling.
The sample identified as style Pampa consists of a textile material which is composed of three distinct layers. Laboratory analysis of the fabric indicates that this material consists of a polyurethane plastics foam layer which is sandwiched between a brushed 100% polyester woven fabric on one side (face) and a 100% polyester knit fabric on the other (backing). The face fabric consists of 54.6% staple polyester and 45.4% filament polyester and has been partially coated with a polyurethane plastics material which creates a reptilian leather-like appearance. The face fabric is composed of yarns of different colors and weighs 145.5 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. The PU foam layer, however, is visible in cross section and does not comprise over 70 percent by weight of the total weight of the material. The knit backing fabric has a weft knit construction and weighs 82.4 g/m2. The combined bonded fabric will be imported in 138 centimeter widths and weighs 264.4 g/m2. 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. Your correspondence indicates that this fabric will be used as upholstery.
You suggest that classification is proper in tariff subheading 5407.92.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, dyed, other, other, other. This contention is not correct.
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.
As this material contains a plastic layer which is visible to the naked eye in cross section, this material is more specifically provided for in heading 5903 than 5407.
The sample identified as style Enchantment is a bonded fabric composed of a brushed satin woven face fabric and a knit backing fabric. The plastic adhesive that bonds these fabrics is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 50.8% staple polyester and 49.2% filament polyester. The face fabric is composed of yarns of different colors. A buffing or sanding operation has broken the fiber, converting some yarns into staple fibers. This process creates a textured fibrous surface that is designed to simulate the look of suede. The face fabric weighs 132 g/m2. The knit backing fabric weighs 116.5 g/m2 and is composed wholly of polyester. The combined bonded fabric weighs 255.5 g/m2 and will be imported in 148 centimeter 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 applicable subheading for style Pampa will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 %.
The applicable subheading for style Enchantment 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/.
Style Pampa falls within textile category 229. Style Enchantment falls within textile category 628. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division