CLA-2-54:OT:RR:NC:TA:352
Mr. Christopher Sentementes
Polartec LLC
49 Stafford Street
Lawrence, MA 01842
RE: The tariff classification of a polyester woven bonded fabric from China
Dear Mr. Sentementes:
In your letter dated April 8, 2009, you requested a tariff classification ruling.
The submitted sample is identified as style ET001I1. It is a bonded fabric consisting of a blue plain woven face fabric, a white inner film/membrane (which you state to be composed of polyurethane) and a black weft knit backing fabric. The inner film/membrane that bonds these fabrics together is not visible in cross section.
Laboratory analysis of the face fabric indicates that it is composed of 85.4% textured polyester filament and 14.6% spandex filament, constructed of 49 single yarns per centimeter in the warp and 37 single yarns per centimeter in the filling, weighing 125.3 g/m2. The backing fabric is composed of non-textured 100% filament polyester yarns and weighs 112 g/m2. The combined bonded fabric weighs 244.5 g/m2 and will be imported in 144 centimeter widths. Your correspondence and contact with this office indicated that this fabric will be imported into the United States for the manufacture of apparel.
In your request, you reference a previous ruling issued in 2008 for similar merchandise (N035476). However, Note 2 to Chapter 59 states that Heading 5903 applies to:
Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50-55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
In the case of the instant fabric, the inner film/membrane that bonds these fabrics together is not visible in cross section, and thus this bonded fabric cannot be classified in Heading 5903. 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 which imparts this product with its essential character.
Therefore, the applicable subheading for style ET001I1 will be 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: dyed: other, weighing more than 170 g/m2. The rate of duty will be 14.9%.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division