CLA-2-54:OT:RR:NC:TA:348
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of polyester/cotton bonded fabric from China.
Dear Mr. Shah:
In your letter dated February 17, 2009, you requested a tariff classification ruling.
The submitted sample, identified as pattern BP0202 Oyster, is a bonded fabric consisting of a woven face fabric and a non-woven backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric is composed of 42% filament polyester, 29% staple polyester and 29% cotton and is composed of yarns of different colors.
It consists of 100 single yarns per inch in the warp and 32 single yarns per inch in the filling. The backing fabric is composed of 70% staple rayon and 30% staple polyester. The combined bonded fabric weighs approximately 223 g/m2 and will be imported in 88 inch widths. Your correspondence indicates that this product will be used as mattress ticking. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)
Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the plastic coating on the fabric, BP0202 Oyster, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
Based on the relative values, 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 face fabric contains 42% filament polyester, 29% staple polyester and 29% cotton. Note 2 to section XI provides guidance on determining the classification of goods containing two or more textile materials. Note 2 Section XI states:
Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
Section XI, Note 2(B) states in pertinent part, that:
For the purposes of the above rule:
(b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;
(c) When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter.
Since the fabric is composed of both filament polyester (Ch. 54) and staple polyester (Ch. 55) and are classifiable in Chapter 54 and 55, they must be combined before comparing them to the materials of any other chapter. The 42% filament polyester combined with the 29% staple polyester, used to manufacture the fabric, are classifiable in chapter 54. This amount exceeds the cotton (29%) and consequently the woven fabric made from this composition is considered a woven fabric of chapter 54. Proceeding next, since the filament polyester predominates by weight in the admixture over the staple polyester or the cotton, the fabric before us for consideration is considered to be composed mainly of synthetic filament yarn.
The applicable subheading for this fabric will be 5407.83.0090, 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 less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The rate of duty will be 8.5%.
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 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division