CLA-2-54:OT:RR:NC:N3:352
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 a polyester satin-woven face fabric laminated to an acrylic/cotton woven backing fabric, from China
Dear Mr. Shah:
In your letter dated June 7, 2010, you requested a tariff classification ruling.
The submitted sample, identified as style Wrangler BFR, is a bonded fabric consisting of a satin-woven face fabric laminated to a plain-woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The surface of the fabric has been printed with a plastic that covers only certain portions of the surface, creating a pattern by matting and darkening the brushed fibers, simulating the look of leather.
Although the specifications sheet provided indicates that the face fabric was woven wholly of polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. CBP laboratory analysis indicates that the face fabric is composed of 50.3% textured filament polyester and 49.7% staple polyester. It is of satin weave construction and weighs 144.7 g/m2. The backing fabric, composed of acrylic and cotton, is of plain-woven construction and weighs 164.4 g/m2. The fabric as a whole weighs 330.2 g/m2. 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. This fabric will be imported in 57 inch widths and will be used for upholstery.
We note that laboratory analysis indicates that the filament to staple ratio is very close to 50/50. In that case, the fabric would be classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A), as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the percentages may result in a change of classification of this fabric. It may be subject to Customs laboratory analysis at the time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample.
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); …
In addition, the Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state in part that, for heading 5903:
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 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 excluded from classification in heading 5903, HTSUS, as coated fabrics of textile.
The applicable subheading for style Wrangler BFR 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% 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,
Thomas J. Russo
Director
National Commodity Specialist Division