CLA-2-54:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel Street West
Suite 201
Montreal, Quebec, Canada, H4N 2S7
RE: The tariff classification of a printed bonded upholstery fabric from China
Dear Mr. Ness:
In your letter dated October 16, 2015, you requested a tariff classification ruling.
The submitted sample, identified as Pattern Biferno on base Nerla, is a bonded fabric consisting of a printed woven face fabric laminated to a woven backing fabric. According to your submission, the printed face fabric is of satin weave construction and is composed wholly of non-textured polyester filament yarns, with a woven polyester backing fabric. The spec sheet indicates that the face fabric weighs 120 g/m2 and the backing weighs 70 g/m2, for a total bonded fabric weight of 190 g/m2. Based on the relative values, 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 145 centimeters and will be used for upholstery.
The applicable subheading for Pattern Biferno on base Nerla will be 5407.61.9965, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials heading 5404: other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, printed, weighing not more than 170 g/m2, flat fabrics. 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 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