CLA-2-55:OT:RR:NC:N3:352
Mr. Gerald J. Bresnihan
C.H. Powell Company
478 Wando Park Boulevard
Mt. Pleasant, SC 29464
RE: The tariff classification of a bonded upholstery fabric consisting of a woven staple polyester face fabric laminated to a knit backing fabric, from South Korea
Dear Mr. Bresnihan:
In your letter dated December 9, 2014, you requested a tariff classification ruling on behalf of Valdese Weavers LLC. Two samples of the fabric accompanied your request.
Style Saville, I-58728, is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a heathered appearance. According to the information provided, the dobby-woven face fabric is composed of 92% polyester staple yarns and 8% linen staple yarns of different colors, the knit backing fabric is bleached and composed wholly of polyester, and the fabric weighs 400 g/m2. Based on the relative weights, 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. You state that this fabric will be imported in widths of 140 centimeters and will be used for upholstery.
The applicable subheading for Style Saville, I-58728 will be 5512.19.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: containing 85 percent or more by weight of polyester staple fibers: other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 13.6% 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