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 two bonded upholstery fabrics: a polyester woven cut corduroy fabric laminated to a weft knit backing fabric and a polyester woven cut weft pile fabric laminated to a weft knit backing fabric, from China
Dear Mr. Shah:
In your letter dated December 20, 2011, you requested a tariff classification ruling. Two samples were submitted with your ruling request.
Style Parkhurst T/K is a woven cut pile face fabric laminated to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by parallel wales of differing widths running the length of the fabric, with approximately 5 wales per centimeter. Although the stated composition of the face fabric was 90% polyester and 10% nylon, CBP laboratory analysis indicates that the woven face fabric, of cut corduroy construction, is composed of 100% polyester and weighs 243.2 g/m2. Analysis also determined that the backing fabric is of weft knit construction and weighs 61.4 g/m2. The total weight of the combined fabrics is 308.3 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the pile face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be imported in 56 inch widths and will be used for upholstery.
Style Dimples T/K is a woven cut pile face fabric laminated to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by a lush, cut-pile surface arranged in a staggered series of pile rectangles and flat-woven spaces, creating a dimpled effect. Although the stated composition of the face fabric was 87% polyester and 13% nylon, CBP laboratory analysis indicates that the woven face fabric, of cut weft pile construction, is composed of 100% polyester and weighs 258.7 g/m2. Analysis also determined that the backing fabric is of weft knit construction and weighs 67.3 g/m2. The total weight of the combined fabrics is 333.3 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the pile face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be imported in 57 inch widths and will be used for upholstery.
The applicable subheading for style Parkhurst T/K will be 5801.32.0000, 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: cut corduroy. The rate of duty will be 14% ad valorem.
The applicable subheading for style Dimples T/K will be 5801.33.0000, 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