CLA-2-54:OT:RR:NC:TA:352
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of a bonded upholstery fabric consisting of 100% polyester brushed woven face fabric bonded to a polyester weft knit backing fabric, printed with a plastic material to create a pattern or design, from China. Amendment to ruling number N087364
Dear Mr. Shah:
This letter replaces Ruling Number N087364 that was issued to you on March 24, 2010. This fabric of yarns of different colors is also printed, and should therefore be classified as the latter. The complete corrected ruling appears below:
In your letter dated December 2, 2009, you requested a tariff classification ruling.
The submitted sample is identified as style Navigator. It is a bonded fabric consisting of a brushed satin woven face fabric laminated to a weft knit backing. The adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is a brushed satin weave, composed of 50.6% textured filament polyester and 49.4% staple polyester yarns of different colors. It consists of 74.6 single yarns per centimeter in the warp and 26.9 single yarns per centimeter in the filling, weighing approximately 130.6 g/m2. It is characterized by a dense fibrous surface created by a brushing or sanding process and features a printed design produced by printing the surface with a plastic material. The plastic covers only specific areas of the surface and creates a pattern by matting and darkening the brushed fibers, simulating the look of leather.
Although only filament polyester yarns were employed in the weaving of the face fabric, the subsequent buffing or sanding operation has broken the fibers in a portion of the yarns, converting the fiber in those yarns from filament to staple. The weft knit backing fabric, weighing approximately 87.8 g/m2, is composed of 100% polyester. The bonded fabric will be imported in 58 inch widths. 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 fabric which imparts this product with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.
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 plastic adhesive that bonds the fabric layers together in this fabric is not visible to the naked eye and the plastic coating on the face fabric only partially covers the fabric, creating a design, this fabric is not considered coated fabric either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile nor as plastic products of chapter 39. In addition, The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state that heading 5903 does not include goods similar to the bonded fabrics referenced above. The Explanatory Note to heading 5903 states in part that:
The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.
Since the bonded fabric under consideration here is assembled in layers and no plastic is visible in cross section, it is excluded from classification in heading 5903, HTS, as textile fabrics laminated with plastics.
The applicable subheading for style Navigator will be 5407.94.2050, 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: printed: other, other: satin weave or twill weave. 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