CLA-2-59:OT:RR:NC:TA:350
Ms. Pam Berry
Marisol International, LLC
871 Ridgeway Loop, Suite 203
Memphis, TN 38120
RE: The tariff classification of a plastics coated textile upholstery fabric, from China.
Dear Ms. Berry:
In your letter dated November 17, 2009, on behalf of Max Home LLC, Fulton, MS, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.
The instant sample, identified as style SH20838, consists of a dobby woven upholstery fabric which, according to your correspondence, is composed of a 70% polyester/30% viscose rayon man-made fiber blend. You additionally write that this fabric has been coated on one side, the backing side, with what you refer to as “stearic acid ammonia.” Further information provided by you to this office, however, indicates this coating material actually consists of over 90% polyacrylate and up to 10% ammonium stearate. This coating therefore, would not be considered “stearic acid ammonium”, but is in fact considered to be a plastics material.
The coating material imparts a slight milky white appearance to the backing side of the fabric. Your letter states the coating material accounts for 3 percent of the total weight of the fabric, the fabric weighs 380 grams per square meter, and will be imported as roll goods having 145 cm widths.
While you indicate you are currently classifying this style number in tariff subheading 5407.92.2090, this is not correct. Such heading provides for other woven fabrics, of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, … . We believe the fabric in question is properly classifiable in heading 5903 which provides for “textile fabrics impregnated, coated or covered with plastics…”
In that regard, Chapter 59, note 2(a)(1) states that “heading 5903 does not apply to … fabric in which the impregnation, coating or covering cannot be seen with the naked eye….” Since, in the instant case, the coating is a plastics material and can be seen with the naked eye, the fabric is properly classifiable in heading 5903 and no further consideration can be given to heading 5407.
Specifically, the applicable subheading for the fabric 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 plastics. The duty rate is 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