CLA-2-54:OT:RR:NC:TA:352
Ms. Monica Gomez
Blumenthal Print Works, Inc.
905 South Broad Avenue
New Orleans, LA 70125
RE: The tariff classification of polyester/polypropylene jacquard woven mattress ticking fabric from China
Dear Ms. Gomez:
In your letter dated April 13, 2009, you requested a tariff classification ruling.
The submitted sample, designated as Pattern MW5-A2, is a jacquard woven fabric composed of 45% filament polyester and 55% filament polypropylene. It contains 35 single yarns per centimeter in the warp and 17 single yarns per centimeter in the filling. Constructed from yarns of different colors, this fabric contains 100 denier textured filament polyester yarns in the warp and 300 denier filament polypropylene yarns in the filling. This product is characterized by complex weave featuring a medallion woven design. Weighing 100 g/m2, this fabric will be imported in 91 inch widths. Your correspondence indicates that this item will be used as mattress ticking.
The textile detail sheet indicates that the mattress ticking fabric has been coated, which process has been referred to as “size padded”. Sizing is a generic term for compounds applied to yarns or fabrics to improve their abrasion resistance, smoothness, stiffness, luster, weight or strength. The term “pad sizing” may refer to the process of impregnating a fabric with a sizing compound (i.e. starch, gelatin, oil, wax or more recently polymeric resins), generally followed by squeezing the fabric through a pair of rollers to leave a controlled amount of the applied material on the substrate. The detail sheet has not identified the exact content of the coating material. Even if the coating material were determined to be a plastic, the coating is not visible to the naked eye.
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 coating on the fabric is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39. In addition, in the Explanatory Notes to heading 59.03(1) there are examples of fabrics where the impregnation is not visible and the fabric is excluded from heading 5903 (i.e. substances designed to render the fabric crease-proof, moth-proof, unshrinkable or waterproof).
The applicable subheading for the jacquard woven fabric designated as Pattern MW5-A2 will be 5407.73.2015, 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 synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The rate of duty will be 8.5 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division