CLA-2-54:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of two upholstery fabrics: a 100% polyester woven fabric and a bonded fabric consisting of a 100% polyester woven fabric laminated to a polyester woven backing fabric, from China
Dear Mr. Harris:
In your letter dated September 22, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.
Style Tweedle Dee is a woven fabric. CBP laboratory analysis indicates that this fabric is composed wholly of textured polyester filament yarns of different colors, has a construction other than plain, twill or satin weave, and weighs 243.4 g/m2. It contains 33.5 single yarns per centimeter in the warp and 29.6 single yarns per centimeter in the filling. Your correspondence indicates that this product will be imported in 145 centimeter widths and will be used for upholstery.
Style Dum Dum is a bonded fabric consisting of a woven face fabric laminated to a plain-woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. CBP laboratory analysis indicates that the face fabric is composed wholly of textured polyester filament yarns of different colors, has a construction other than plain, twill or satin weave, and weighs 231.8 g/m2. It contains 31.5 single yarns per centimeter in the warp and 27.5 single yarns per centimeter in the filling. The bleached plain-woven backing fabric is composed wholly of polyester staple yarns and weighs 116.9 g/m2. The bonded fabric weighs 355.6 g/m2. Based on the relative value, use, weight 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 fabric will be imported in widths of 145 centimeters and will be used for upholstery.
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 adhesive that bonds the fabric layers together in this fabric is not visible to the naked eye, this fabric is excluded from classification in heading 5903, HTSUS, as coated fabrics of textile.
In your submission you suggest classification under subheading 5407.61.9935 of the Harmonized Tariff Schedule of the United States (HTSUS). However, CBP laboratory analysis found that the polyester filament yarns are textured. Also, Subheading Note 1(g) to Section XI defines yarns of different colors as consisting “of yarns of different colors or yarns of different shades of the same color.” As the instant fabrics are of different shades of the same color, they have not been classified as dyed fabrics.
The applicable subheading for styles Tweedle Dee and Dum Dum will be 5407.53.2060, 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 textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. The rate of duty will be 12% 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