Mr. Ameet Shah
P.O. Box 488
7209 Hwy 158 East
Stokesdale, NC 27357
RE: The tariff classification of a bonded upholstery fabric consisting of a polyurethane (PU) coated warp knit fabric laminated to a nonwoven composition leather backing fabric, from China
Dear Mr. Shah:
In your letter dated September 23, 2014, you requested a tariff classification ruling. A sample was submitted with your ruling request.
The submitted sample, identified as Style Como, is a bonded fabric consisting of a plastic-covered knit fabric laminated to a backing of leather fibers. The surface of the face fabric is characterized by a crackled pattern, giving the impression of elephant hide. According to the information provided, this product consists of a polyurethane (PU) coated polyester warp knit fabric that is laminated to a leather and polyester fiber sheet. The top compact PU layer is applied to the warp knit fabric by release paper, and then printed. The leather/polyester layer is produced by a spun-lace (hydro-entanglement) process, whereby natural leather and polyester fibers are subjected to high pressure water jets on a moving perforated screen. The PU-coated knit fabric is glue-bonded to the composition leather to form the finished product, and then washed and tumbled to soften. Customs and Border Protection (CBP) laboratory analysis indicates that this item is a bonded fabric, weighing 556.1 g/m2, consisting of a knitted face fabric laminated to a nonwoven backing fabric. The face fabric is of warp knit construction, composed of polyester multifilament yarns, and weighs 218.4 g/m2. The backing fabric is of nonwoven construction, composed of 82.1% leather/collagen fibers and 17.9% polyester fibers by weight, and weighs 339.6 g/m2. You state that this product will be imported in widths of 55 inches, and will be used for upholstery.
In your letter, you suggest classification as composition leather under subheading 4115.10.0000, Harmonized Tariff Schedules of the United States (HTSUS), stating that the classification should be determined by the composition leather component, claiming that it represents 60% of its total weight and approximately 70% of its total thickness. However, 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 Como will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The rate of duty will be 7.5 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@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division