CLA-2-54:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of woven and brushed polyester upholstery fabric bonded to a knit backing, from China
Dear Mr. Shah:
In your letter dated April 14, 2011, you requested a tariff classification ruling.
The submitted sample, identified as style Year Round T/K, is a bonded fabric consisting of a woven face laminated to a knit backing, simulating suede. The adhesive that bonds these fabrics together is not visible in cross section.
Although the specifications sheet provided indicates that the face fabric is composed wholly of polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. CBP laboratory analysis indicates that the face fabric is composed of 60.2% filament polyester and 39.8% staple polyester, is of five-harness satin weave construction and weighs 204.3g/m2. The backing fabric is wholly composed of staple polyester knitted of weft interlock-type construction and weighs 84.2 g/m2. The fabric as a whole weighs 293.5 g/m2. 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. This fabric will be imported in 56 inch widths and will be used for upholstery.
The applicable subheading for style Year Round TK will be 5407.92.2050, 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: dyed: other, satin weave or twill weave. The rate of duty will be 14.9% 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 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 (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division