CLA-2-54:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of a woven polyester fabric bonded to a knit polyester backing fabric, from China
Dear Mr. Harris:
In your letter dated November 25, 2015, you requested a tariff classification ruling on behalf of Global Textile Alliance, Inc. A sample was submitted with your request.
Style Yosemite is a bonded fabric, consisting of a soft dyed woven face fabric laminated to a bleached knit backing fabric. The adhesive that binds these fabrics together, which you indicate contributes 5 g/m2 to the total overall weight, is not visible in cross section. According to your submission, the woven face fabric is composed wholly of textured polyester filament yarns and weighs 125 g/m2, while the polyester knit backing fabric weighs 75 g/m2, for a total fabric weight of 205 g/m2. Your correspondence indicates that this fabric will be imported in 145-centimeter widths, and will be used for upholstery. Based on the relative 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.
The applicable subheading for Style Yosemite will be 5407.52.2040, 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: dyed: other, weighing not 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 maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division