CLA-2-58: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/nylon woven face fabric of cut weft pile construction laminated to a polyester weft knit backing fabric, from China
Dear Mr. Shah:
In your letter dated July 15, 2011, you requested a tariff classification ruling.
The submitted sample, identified as style Trackside T/K, is a woven cut-pile fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a dense fibrous surface arranged in a pattern of small rectangles of pile running in parallel rows the length of the fabric and covering virtually the whole surface. Specification sheets provided state that the face fabric is composed of 88.4% polyester and 11.6% nylon, and that the backing fabric is composed wholly of polyester. CBP laboratory analysis indicates that the face fabric is of woven cut weft pile construction, bonded to a weft knit backing fabric. The face fabric weighs 222.7 g/m2 and the backing fabric weighs 60.2 g/m2, for a combined total weight of 289.2 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 pile face fabric which imparts this product with its essential character. Your correspondence indicates that this product will be imported in 58 inch widths and will be used for upholstery.
Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states:
Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not bonded, Note 1 to Chapter 59 excludes this fabric from classification as a laminated fabric of Chapter 59. Consequently, this fabric remains classifiable in heading 5801.
The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section as having the pile arranged in rows or wales. The specification sheet provided in your submission describes this fabric as corduroy. However, classification of this fabric as corduroy is precluded as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy.
The applicable subheading for style Trackside T/K will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: other weft pile fabrics. The rate of duty will be 9.8% 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