CLA-2-59:RR:NC:TA:350
Mr. Brett Ian Harris
Attorney at Law
1200 G Street, NW, Suite 800
Washington, DC 20005
RE: The tariff classification of an imitation suede upholstery fabric, from China.
Dear Mr. Harris:
In your letter dated June 26, 2008, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a classification ruling.
The instant sample, identified as style “Montana”, consists of an upholstery material containing four distinct layers. The top layer which forms the outer surface and which imparts the essential character, is a warp knit fabric that has been dyed green and brushed to imbue a suede-like character. Directly below this layer is a polyurethane foam plastics layer which is sufficiently thick to be visible to the naked eye in cross section. Right below this layer lies a knit material composed of 100% polyester man-made fibers. This knit portion is bonded on its posterior to a nonwoven (felt) backing material which is also composed of 100% polyester man-made fibers. While no specific weight breakdown was provided, the cellular foam layer does not appear to be over 70 percent by weight of the total weight of the material.
The applicable subheading for the product will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem.
This merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division