CLA-2-58: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 three fabrics: a woven polyester fabric laminated to a knit backing fabric, and two fabrics of woven cut weft pile construction, from China
Dear Mr. Shah:
In your letter dated July 13, 2011, you requested a tariff classification ruling. Three fabrics were submitted with your inquiry.
Style High Cotton T/K is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by an overall soft fibrous surface. Although the fabric detail sheet provided indicates that only filament yarns were employed in the weaving of the face fabric, it has been brushed or napped, 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, and imparting a pile appearance. However, CBP laboratory analysis indicates that this fabric is of non-pile construction, and is of a weave other than plain, twill or satin. The dyed polyester woven face fabric is composed of 62.1% staple polyester and 37.9% textured filament polyester yarns, and weighs 292.6 g/m2. The dyed polyester weft knit backing fabric weighs 59.7 g/m2; the bonded fabric as a whole weighs 357.7 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the face fabric that imparts this product with its essential character. This fabric will be imported in 56 inch widths and will be used for upholstery.
Style Xanadu B/T is a woven pile fabric described as being composed of 90% filament polyester and 10% nylon, and weighing 265 g/m2. According to the information provided, the reverse side has been coated with an acrylic blend latex, which is not visible to the naked eye. The face is characterized by a dense fibrous surface, arranged in wavy rows, each row varying in width along the length of the fabric. CBP laboratory analysis indicates that this fabric is of woven cut weft pile construction. This fabric will be imported in 56 inch widths and will be used for upholstery.
Style Santos T/C is a bonded fabric consisting of a woven pile face fabric laminated to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by an allover soft fibrous surface, with a faint row effect. The fabric detail sheet provided indicates the face fabric is composed of 85% polyester, 12% nylon and 3% spandex, and is bonded to a plain woven backing fabric of 97% polyester and 3% cotton. CBP laboratory analysis indicates that the face fabric is of cut weft pile construction. The face fabric weighs 231.2 g/m2, the backing fabric weighs 77.5 g/m2 and the bonded fabric as a whole weighs 315 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 57 inch widths and will be used for upholstery.
The specification sheet provided in your submission for Santos T/C describes this fabric as corduroy. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section. Classification of the instant fabric as corduroy is precluded, as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy.
The applicable subheading for style High Cotton T/K will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% ad valorem.
The applicable subheading for styles Xanadu B/T and Santos T/C will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: other weft pile fabrics. The rate of duty will be 9.8% 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,
Thomas J. Russo
Director
National Commodity Specialist Division