CLA-2-55: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 two jacquard woven polyester/rayon and polyester/cotton/rayon upholstery fabrics from China.
Dear Ms. Gomez:
In your letter dated June 24, 2009, you requested a tariff classification ruling.
The first submitted sample is identified as pattern name ET 53 Black Square 7167. It is a jacquard woven fabric composed of 52% staple rayon, 36% filament polyester and 12% cotton. It is composed of yarns of different colors. It contains 64 single yarns per centimeter in the warp and 31.5 single yarns per centimeter in the filling. This merchandise weighs 330 g/m2 and will be imported in 57 inch widths. Your correspondence indicates that this fabric will be used as upholstery.
The second sample is identified as pattern name ET 52 Black Floral Frame 7144. It is a jacquard woven fabric composed of 69% staple rayon and 31% filament polyester. It is composed of yarns of different colors. It contains 64 single yarns per centimeter in the warp and 41.5 single yarns per centimeter in the filling. This merchandise weighs 395 g/m2 and will be imported in 56 inch widths. Your correspondence indicates that this fabric will be used as upholstery.
Both fabrics have been coated with a clear application of poly(ethyl acrylate); however, the plastic is not visible to the naked eye.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), 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, HTSUS, 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 plastic coating on the fabrics ET 53 Black Square and ET 52 Black Floral Frame, is not visible to the naked eye, these fabrics are not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for patterns ET 53 Black Square 7167 and ET 52 Black Floral Frame 7144 will be 5516.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, of yarns of different colors, other. The rate of duty will be 8.5%.
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