CLA-2-58:OT:RR:NC:N3:352
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
One Cross Island Plaza, Suite 203E
Rosedale, NY 11422-1400
RE: The tariff classification of embroidered bonded wool fabric from Germany
Dear Mr. Pipitone:
In your letter dated March 18, 2014, you requested a tariff classification ruling on behalf of Carnegie Fabrics. One sample was provided, a portion of which is being returned with this letter.
Item 7210N CACHE is a bonded fabric, consisting of an embroidered brushed woven fabric laminated to a nonwoven backing fabric. In the original and subsequent submissions, you describe this product as a wallcovering composed of 80% wool and 20% spun polyamid, backed with a 100% nonwoven polyester, weighing 840 g/m2. According to U.S. Customs and Border Protection (CBP) laboratory analysis, excluding the 100% acrylic embroidery threads, the embroidered woven face fabric is composed of 76.4% wool and 23.6 % nylon single staple yarns of different colors, and weighs 239 g/m2. The CBP lab further indicates that the nonwoven backing fabric is composed wholly of polyester fibers, is dyed a single uniform color, and weighs 111 g/m2, with the bonded fabric weighing 403 g/m2. Your correspondence indicates that this fabric will be imported in 140-centimeter widths.
In your letter you suggest classification as a textile wall covering, under heading 5905, Harmonized Tariff Schedule of the United States (HTSUS).
Note 3 to Chapter 59 states:
For the purposes of heading 5905, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading4814) or on a textile backing (generally heading 5907).
The Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS at the international level, provide a commentary on the scope of each heading and certain subheadings of the HTSUSA, and are generally indicative of the proper interpretation of such headings and subheadings, address heading 5905 (textile wall coverings) in part as follows:
This heading covers textile wall coverings which satisfy the definition in Note 3 to Chapter 59, that is to say, products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing of any material (e.g., paper) or has been treated on the back (impregnated or coated to permit pasting).
The heading includes:
(1) Yarns laid parallel, woven fabrics, felts, knitted or crocheted fabrics (including stitch-bonded fabrics), fixed on a backing of any material.
(2) Yarns laid parallel, woven fabrics or lace, on a thin plastic layer fixed on a backing of any material.
(3) Yarns laid parallel (top layer), attached by chain-stitching to a thin nonwoven (middle layer), glued on a backing of any material.
(4) A web of textile fibres (top layer) assembled by chain-stitching, with superimposed sets of yarns (middle layer) glued on a backing of any material.
(5) Nonwovens, surface-covered with textile flock (imitation suède) and glued onto a backing of any material.
(6) Woven fabrics decorated with hand-painted designs, fixed on a backing of any material.
In the wall coverings of this heading the textile surface may be coloured, printed or otherwise decorated and, where there is a backing, may cover the surface of that backing entirely or in part.
Although your letter indicates that this item is suitable for wall or ceiling decoration, and describe this product as a textile wall covering, you have not provided any marketing or descriptive literature as requested in order to substantiate this claim. The textile surface has not been fixed on a backing, nor does it appear to have been treated on the back (impregnated or coated to permit pasting). On the contrary, the nonwoven backing does not appear conducive to adhesion to a wall or ceiling. Based on the information provided and examination of the fabric, this product does not appear to be dedicated to use as wallcovering or to meet the requirements for textile wall covering as outlined above.
Subheading Note 2 to Section XI, states:
(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account;
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
(c) In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
The applicable subheading for Item 7210N CACHE will be 5810.99.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of other textile materials, of wool or fine animal hair. The duty rate for this provision is governed by Additional U.S. Note 4 to Chapter 58, which states that the applicable rates of duty to subheading 5810.99.10 are 7.4% ad valorem, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. Since the base fabric for this item if not embroidered would be classifiable either under subheading 5111.30.90, HTSUS, (if originally of carded wool and mixed mainly or solely with man-made staple fibers) or under subheading 5112.30.30, HTSUS, (if originally of combed wool and mixed mainly or solely with man-made staple fibers), which both provide a rate of duty of 25% ad valorem, the general rate of duty for this merchandise will be 25 % 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division