CLA-2-54:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Room 201
Montreal, Québec, Canada H4N 2S7
RE: The tariff classification of a bonded upholstery fabric consisting of a woven polyester face fabric laminated to a polyester knit backing fabric, from China
Dear Mr. Ness:
In your letter dated July 13, 2015 you requested a tariff classification ruling. One sample accompanied your request.
Pattern “Isidore,” characterized by its vintage floral watercolor pattern, 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. Although your submission, subsequent email contact and original and revised specification sheets claimed that the face fabric is of plain weave construction and wholly composed variously of textured or non-textured polyester filament yarns, U. S. Customs and Border Protection (CBP) laboratory analysis found that the printed face fabric is of other than plain, twill or satin weave construction and is composed of 64% textured filament polyester yarns and 36% polyester and nylon staple yarns by weight. The bleached, brushed backing fabric is composed wholly of polyester single staple yarns and is of non-pile weft knit construction. The face fabric weighs 168.6 g/m2 and the backing fabric weighs 82.3 g/m2, for a total bonded fabric weight of 255 g/m2. You indicate that this fabric will be imported in widths of 142 centimeters and will be used for upholstery.
The applicable subheading for Pattern “Isidore” will be 5407.94.2090, 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: Printed: Other, Other, Other. The rate of duty will be 14.9 percent 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division