CLA-2-54:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of three woven and knit bonded fabrics and two woven pile fabrics, from China
Dear Mr. Harris:
In your letter dated January 2, 2013, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Five samples were submitted with your request. Your correspondence indicates that these products will be imported in widths of 143-150 centimeters and will be used for upholstery.
Style Mkuze is a bonded fabric consisting of a woven face fabric laminated to a brushed knit backing fabric. The face fabric is characterized by a resemblance to the leathery skin of a hippopotamus. You state that the face fabric has been brushed, dyed and coated with polyurethane in a hot stamping process. According to Customs and Border Protection (CBP) laboratory analysis, the polyester face fabric is composed of 54.1% staple yarns and 45.9% non-textured filament yarns of different colors, is of satin weave construction, weighs 176.0 gm2, and bears a pattern created by applying a plastic coating on portions of the surface of the fabric. The warp knit non-pile backing fabric is composed wholly of polyester and weighs 123 g/m2. The bonded fabric as a whole weighs 321.2 g/m2.
In your letter you suggest that style Mkuze be classified as a coated fabric under subheading 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS).
Note 2 to Chapter 59, 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 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:
(1) 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;
(2) 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);
(3) 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);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
In addition, the Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state in part that for heading 5903:
The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.
Since the plastic adhesive that bonds the fabric layers together is not visible to the naked eye, and the plastic coating on the face fabric only partially covers the fabric surface, creating a design, this fabric is excluded from classification as coated fabrics of textile in heading 5903, HTSUS.
The applicable subheading for style Mkuze will be 5515.12.0040, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12% ad valorem.
Style Elizabeth is a bonded fabric consisting of a woven face fabric laminated to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by a soft pile surface arranged in narrow parallel wales running the length of the fabric, separated by flat-woven spaces formed by weft yarns floating over the same warp yarns throughout. CBP laboratory analysis indicates that the face fabric is of woven cut corduroy construction, composed wholly of polyester and weighing 228.3 g/m2. Analysis also determined that the plain-woven backing fabric is composed wholly of polyester and weighs 91.3 g/m2.
The applicable subheading for style Elizabeth will be 5801.32.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% ad valorem.
Style Yanni is a woven fabric characterized by an allover pile surface giving it a shaggy vintage appearance. CBP laboratory analysis indicates that this fabric is of weft cut pile construction, with a pile composed of 78.5% polyester and 21.5% nylon, and weighs 237.8 g/m2.
Style Corsa is a woven fabric characterized by a pile surface arranged in a tiny diamond pattern. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is composed of 79.1% polyester and 20.9% nylon, is of weft pile construction and weighs 274.7 g/m2.
In your letter you suggest that styles Yanni and Corsa be classified as cut corduroy fabrics under subheading 5801.32.0000, HTSUS. However, classification under this subheading is precluded, as this fabric is not of corduroy construction, not consisting of pile portions separated by flat-woven spaces formed by weft yarns floating over the same warp yarns throughout.
The applicable subheading for styles Corsa and Yanni will be 5801.33.0000, 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.
Style Endless Summer is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The face fabric is characterized by a resemblance to the soft thick pelt of a newborn lamb. CBP laboratory analysis indicates that the face fabric is composed wholly of polyester, weighs 227.8 g/m2, and is of warp knit cut pile construction, containing 11.3 stitches per centimeter in the vertical direction. The backing fabric is composed wholly of polyester, weighs 232.5 g/m2 and is of a weft knit sinker loop pile construction.
In your letter you suggest that this fabric be classified as a velour fabric under subheading 6001.92.0030, HTSUS. Statistical Note 1 to Chapter 60 defines velour as containing 12 or more stitches per centimeter in the vertical direction. However, laboratory analysis indicates that this fabric contains 11.3 stitches per centimeter in the vertical direction, and therefore classification as velour is precluded.
The applicable subheading for style Endless Summer will be 6001.92.0040, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, kitted or crocheted: other: of man-made fibers, other, other. The rate of duty will be 17.2% 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 (646) 733-3045.
Sincerely,
Gwenn Klein Kirchner
Acting Director
National Commodity Specialist Division