CLA-2-54:OT:RR:NC:N3:352
Ms. Janine Johnson
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009
RE: The tariff classification of a bonded upholstery fabric consisting of a 100% polyester woven face fabric laminated to a polyester plain-woven backing fabric from China
Dear Ms. Johnson:
In your letter dated August 15, 2011, on behalf of Ribenks Corp., dba Brooks Fabrics, you requested a tariff classification ruling.
The submitted sample is identified as style Sand. Based on the information and sample provided, as well as subsequent correspondence, it is a bonded fabric consisting of a dyed 100% textured polyester filament woven face fabric laminated by means of a polyurethane plastic adhesive to a bleached or unbleached polyester plain-woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. You state that the face fabric weighs 215 g/m2 and the backing fabric weighs 90 g/m2, yielding a total weight of 305 g/m2. It will be imported in 143-145 centimeter 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 fabric will be used for upholstery.
The applicable subheading for style Sand will be 5407.52.2060, 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, containing 85 percent of more by weight of textured polyester filaments: dyed: other, weighing more than 170 g/m2. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division