CLA-2-54:OT:RR:NC:N3:352
Ms. Jane Livingston
Gum Tree Fabrics
4002 South Eason Blvd.
P.O. Box 7278
Tupelo, MS 38802
RE: The tariff classification of a bonded upholstery fabric consisting of a polyester twill woven face fabric laminated to a polyester plain weave backing fabric, from China
Dear Ms. Livingston:
In your letter dated June 22, 2016, you requested a tariff classification ruling. A sample was submitted.
Gum Tree Fabrics Pattern Winston is a bonded fabric consisting of a woven face fabric laminated to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Although you claim that the face fabric is a dyed fabric woven of non-textured polyester yarns, U.S. Customs & Border Protection (CBP) laboratory analysis finds that the face fabric is composed wholly of textured polyester filament yarns of different colors, is of twill weave construction, and weighs 234 g/m2. The backing fabric is composed wholly of bleached polyester yarns, is of plain weave construction, and weighs 70.8 g/m2. The total weight of the bonded fabric is 304.8 g/m2. You indicate that this fabric will be imported in 57-inch widths and will be used for upholstery.
The applicable subheading for Pattern Winston will be 5407.53.2060, 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 percent or more by weight of polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The rate of duty will be 12 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division