CLA-2-55: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 a jacquard-woven polyester fabric from China
Dear Mr. Harris:
In your letter dated July 25, 2013, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. One fabric sample accompanied your request.
Style Montinique is a jacquard-woven fabric said to be composed of yarns of 73% polyester staple fiber and 27% polyester filament. It is characterized by a modernist geometric pattern, created by using yarns of different colors during the weaving process. You state that this fabric weighs 380 g/m2, will be imported in 142 centimeter widths, and will be used for upholstery.
Your submission indicates that the backing fabric has been coated or laminated with a thin layer of acrylic latex to facilitate cutting. However, this coating is not visible to the naked eye.
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;
Since the acrylic latex coating is not visible to the naked eye, this fabric is not considered a coated fabric for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile.
The applicable subheading for style will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division