CLA-2-39:OT:RR:NC:N3:350
Mr. Ameet Shah
Culp Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of three plastics coated textile upholstery fabrics, from China. Correction to Ruling Number N038622.
Dear Mr. Shah:
This replaces Ruling Number N038622, dated October 9, 2008, which contained a mistake of fact. You brought to our attention that one of the styles, i.e., Softy, was coated with a polyurethane (cellular) plastic which we believed was unspecified in your letter. While this will not affect the duty rate or quota status of the merchandise, it is important for statistical reporting purposes. A complete corrected ruling follows.
You submitted three representative samples which were identified as styles HIDE OUT BL, Marseille and Softy, respectively.
The first item, HIDE OUT BL, consists of a woven substrate fabric that is composed of a polyester man-made fiber/cotton blend. This fabric has been laminated on one side with a cellular polyurethane plastics material and flocked on the other side with leather scrap. The top or outer surface has been dyed and embossed to simulate real leather while the bottom flocked leather portion imparts a slight leather aroma. You provided the following breakdown for this material:
Leather flock: 16%
Polyester: 20%
Cotton: 9%
PU plastic: 55%
The second item, Marseille, consists of a cellular polyurethane plastics sheeting that is sandwiched between a brushed woven polyester fabric on one side and a 100 percent polyester knit fabric on the other. The top or outer layer has been dyed, brushed and embossed to imbue a suede like appearance. The cellular foamed layer is visible in cross section, but does not appear to comprise over 70 percent by weight of the total weight of the material.
The third and final item, Softy, consists of a cellular polyurethane plastics sheeting that is sandwiched between a 100 percent polyester woven fabric on one side and a 65 percent polyester/35 percent cotton woven fabric on the other. The top or outer layer has been dyed and brushed to imbue a suede like appearance. We note that the cellular foamed layer is visible in cross section, but does not appear to comprise over 70 percent by weight of the total weight of the material.
The applicable subheading for style HIDE OUT BL will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for styles Marseille and Softy, will be 5903.20.2500, 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 percent ad valorem.
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/.
Please note that this merchandise falls within textile category 229. 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division