CLA-2-59:OT:RR:NC:N3:350
Mr. Shawn Beckett
Leggett & Platt global Services
5950 West 51st Street
Chicago, IL 60638
RE: The tariff classification of three laminated textile fabrics, for use in the manufacture of furniture upholstery, from Italy.
Dear Mr. Beckett:
In your letter dated December 12, 2008, you requested a tariff classification ruling.
You submitted three representative samples which were labeled A, B and C.
Product “A” consists of a cellular polyester foam material which is sandwiched between a nonwoven fabric composed of polypropylene man-made fibers on one side and a knit fabric of polyamide (nylon) man-made fibers on the other side. This knit portion appears to have been brushed and will likely form the outer or exposed surface when employed for use as upholstery. As such, the essential character of the material is imparted by the knitted portion.
Product “B” consists of a cellular polyester foam material which is sandwiched between a knitted polyamide (nylon) gauze like fabric on one side and another polyamide fabric on the other. Both of these knitted layers appear to have been brushed.
Product “C” consists of a cellular polyester foam material which is sandwiched between a nonwoven fabric composed of polypropylene man-made fibers on one side and a knit fabric of polyamide (nylon) man-made fibers on the other side. This knit portion appears to have been brushed and will likely be the outer or exposed surface when employed for use as upholstery. As such, the essential character of the material is imparted by the knitted portion.
You suggest that classification is proper in tariff subheading 3921.90.1500, HTS, for all three materials. Subheading 3921.90.1500 provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kilograms per square meter, 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. To this end, the Explanatory Notes to Chapter 39 read as follows: “Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this chapter (generally heading 56.02, 56.03 or 59.03).
Accordingly, and since the weight breakdowns that you provided were ambiguous, the classification of these materials will be as follows:
If any of these materials are over 70 percent by weight of the plastics portion, the applicable subheading will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate will be Free.
If any of these materials are not over 70 percent by weight of the plastics portion, the applicable subheading will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate 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/.
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