CLA-2-54:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Suite 201
Montreal, Québec, Canada H4N 2S7
RE: The tariff classification of a bonded upholstery fabric consisting of a printed woven polyester face fabric laminated to a woven backing fabric, from China
Dear Mr. Ness:
In your letter dated October 27, 2014, you requested a tariff classification ruling. One sample accompanied your request.
Pattern “Simon” is a bonded fabric consisting of a woven face fabric laminated to a woven backing fabric. The face fabric is characterized by its retro inspired floral print. The adhesive that bonds these fabrics together is not visible in cross section. Although the specification sheets provided stated that the face fabric is a plain weave fabric composed of non-textured polyester yarns, U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric is printed, weighs 248 g/m2, is composed wholly of textured polyester filament yarns and is of a weave other than plain, twill or satin. The plain weave backing fabric is woven wholly of bleached polyester yarns and weighs 107.7 g/m2, with an overall bonded weight of 356.5 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. Your specification sheet states that this fabric will be imported in widths of 57 to 58 inches and will be used for upholstery.
The applicable subheading for Pattern “Simon” will be 5407.54.0060, Harmonized Tariff Schedule of the United States (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 more than 170 g/m2. 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 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