CLA-2-54:OT:RR:NC:N3:352
Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, D.C. 20006
RE: The tariff classification of three bonded polyester woven upholstery fabrics from China
Dear Mr. Harris:
In your letter dated November 17, 2017, you requested a tariff classification ruling, on behalf of your client, TDI Worldwide LLC. Three styles, designated as Awesome, Bay and Marley, were submitted and sent for laboratory testing.
Styles Awesome, Bay and Marley are all bonded fabrics of synthetic yarns. All three styles consist of a woven fabric laminated to a knit or a nonwoven backing fabric. From visual examination, both Awesome and Marley can be described as heathered fabrics, while Bay has a rich color tone resembling a sapphire. According to the information provided, the fabrics will be imported on rolls in widths of 137 to 142 centimeters and will be used in the manufacture of upholstery.
U.S. Customs and Border Protection (CBP) Laboratory analysis of Style Awesome indicates this bonded fabric is constructed of a woven face fabric laminated to a knit backing fabric. The face fabric is composed wholly of textured polyester filament yarns of different colors and is of other than plain, twill, satin or jacquard weave construction. The face fabric weighs 255.1 g/m2. The backing fabric is a bleached weft knit, non-pile, brushed fabric; it is composed wholly of polyester yarn and weighs 117.7 g/m2. The total weight of the bonded fabric is 374 g/m2.
CBP Laboratory analysis of Style Bay indicates that this bonded fabric is constructed of a woven face fabric laminated to a nonwoven backing fabric. The face fabric is composed wholly of textured filament polyester yarns. The dyed face fabric is of “other” weave construction and is not of plain, twill, satin or jacquard weave construction. The face fabric weighs 231.5 g/m2. The nonwoven backing fabric is composed of polyester staple fibers; it is dyed and weighs 80.2 g/m2. The total weight of the bonded fabric is 311.7 g/m2.
CBP Laboratory analysis of Style Marley indicates this bonded fabric is constructed of a woven face fabric laminated to a nonwoven backing fabric. The face fabric is composed of textured filament polyester yarns (14.2 percent by weight), non-textured filament polyester yarns (26.4 percent by weight) and cut staple pile yarns (59.4 percent by weight). The face fabric is composed of yarns of different colors and is other than plain, twill, satin or jacquard weave construction. The face fabric is composed of cut pile yarn in the weft direction and weighs 220.4 g/m2. The backing fabric is a nonwoven fabric composed wholly of polyester yarns; it is dyed and weighs 87.2 g/m2. The bonded fabric has a total weight of 308.1 g/m2.
In your letter, you suggest that the Style Awesome is properly classified under 5407.61.9955, 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: Containing 85 percent or more by weight of non textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m2. However, CBP Laboratory analysis has confirmed that this style is composed wholly of textured polyester filament yarns.
The applicable subheading for Style Awesome will be 5407.53.2060, 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 textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The applicable rate of duty will be 12 percent ad valorem.
The applicable subheading for Style Bay will be 5407.52.2060, 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 textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2. The applicable rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style Marley will be 5801.33.0000, HTSUS, which provides for Woven pile fabrics of and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. The applicable rate of duty will be 9.8 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division