CLA-2-54:OT:RR:NC:N3:352
Mr. Thomas Singer
iCustom Broker, Inc.
2211 Sheridan Drive
Buffalo, NY 14223
RE: The tariff classification of four bonded polyester fabrics for use in the manufacture of window blinds, from China and India
Dear Mr. Singer:
In your letter dated August 30, 2011, on behalf of your client Louver-Lite (Canada) Limited, you requested a tariff classification ruling. Four samples accompanied your request. The following information is based on your original submission and subsequent correspondence. All of these fabrics will be imported in a width of 200 centimeters and will be used in the manufacture of window blinds.
Style Savoy is a bonded fabric consisting of a woven face fabric printed with a striped pattern, laminated to a woven backing. The ethylene vinyl acetate adhesive multi layer film that bonds these fabrics together is not visible in cross section. The information provided indicates that the face fabric is composed wholly of textured polyester filament yarns, and is woven with 40 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. You have indicated that this fabric does not contain yarns twisted more than 472 turns per meter. The woven backing fabric is composed of 70% polyester and 30% cotton. The face fabric weighs 80 g/m2, the backing fabric weighs 139 g/m2 and the fabric as a whole weighs 331 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.
Style Taffeta is a bonded fabric consisting of a woven face fabric printed with flock in a floral pattern, laminated to woven backing. The ethylene vinyl acetate adhesive multi layer film that bonds these fabrics together is not visible in cross section. The information provided indicates that the face fabric is composed wholly of textured polyester filament yarns and is woven with 30 single yarns per centimeter in the warp and 44 single yarns per centimeter in the filling. You have indicated that this fabric does not contain yarns twisted more than 472 turns per meter. The backing fabric is composed of 70% polyester and 30% cotton. The face fabric weighs 135 g/m2, the backing fabric weighs 139 g/m2 and the fabric as a whole weighs 386 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.
Style Luna is a bonded fabric consisting of a jacquard-woven face fabric laminated to a plain-woven backing. The ethylene vinyl acetate adhesive multi layer film that bonds these fabrics together is not visible in cross section. The information provided indicates that the face fabric is composed wholly of textured polyester filament yarns and is woven with 20 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. You have indicated that this fabric does not contain yarns twisted more than 472 turns per meter. The backing fabric is composed of 70% polyester and 30% cotton. The face fabric weighs 135 g/m2, the backing fabric weighs 139 g/m2 and the fabric as a whole weighs 402 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.
Style Dahlia is a bonded fabric consisting of a jacquard-woven face fabric laminated to a plain-woven backing. The ethylene vinyl acetate adhesive multi layer film that bonds these fabrics together is not visible in cross section. The information provided indicates that the face fabric is composed wholly of textured polyester filament yarns and is woven with 18 single yarns per centimeter in the warp and 21 single yarns per centimeter in the filling. You have indicated that this fabric does not contain yarns twisted more than 472 turns per meter. The backing fabric is composed of 70% polyester and 30% cotton. The face fabric weighs 135 g/m2, the backing fabric weighs 139 g/m2; the fabric as a whole weighs 402 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.
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 and any plastic coatings are not visible to the naked eye, this fabric is excluded from classification in heading 5903, HTSUS, as coated fabrics of textile.
Also, Subheading Note 1(g) to Section XI of the HTSUS defines printed woven fabric as:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colors. (The following are also regarded as printed woven fabric: woven fabric bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
In your submission you suggest classification under subheading 5903.90.2500 of the Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded for the reasons stated above.
Your request for country of origin for these fabrics has been referred to CBP Headquarters for review. A separate ruling will be issued at a later date.
The applicable subheading for styles Savoy and Taffeta will be 5407.54.0020, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: printed, weighing not more than 170 g/m2: flat fabrics. The rate of duty will be 14.9% ad valorem.
The applicable subheading for styles Luna and Dahlia will be 5407.53.2020, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: of yarns of different colors, weighing not more than 170 g/m2: flat fabrics. 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