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 textured polyester woven fabrics and one warp knit fabric, some of which are bonded fabrics, from China
Dear Mr. Harris:
In your letter dated January 8, 2013, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Four samples were submitted with your request.
Style Buster is a woven fabric composed of yarns of different colors. Your letter indicates that the fabric has a very thin coating of latex on the reverse side to facilitate cutting; however, that coating is not visible to the naked eye. The fabric is woven with a complex weave, giving the surface the appearance of a basket weave. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of a woven construction other than plain, twill or satin weave, with a composition by weight of 100% textured polyester filament, and weighs 334.9 g/m2. Your correspondence indicates that this fabric will be imported in widths of 150-152 centimeters, and will be used for upholstery.
Style Song (Light Version) is a bonded fabric consisting of a woven face fabric laminated to a plain weave backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by its rough textured yarns of different colors of various widths. CBP laboratory analysis indicates that the face fabric is of a woven construction other than plain, twill or satin weave, composed wholly of textured filament polyester yarns and weighs 270.4 g/m2. The plain weave backing fabric is composed wholly of textured polyester filament yarns and weighs 37.7 g/m2. The bonded fabric weighs a total of 311.7 g/m2. Your correspondence indicates that this fabric will be imported in 148 centimeter widths, and will be used for upholstery.
In your letter you suggest that Styles Buster and Song (“Light Version”) both be classified under 5407.61.9935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabric of non-textured synthetic filament yarn. However, CBP lab analysis has determined that these fabrics are composed wholly of “textured” polyester filament yarns.
The applicable subheading for Styles Buster and Song (“Light Version”) will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. The rate of duty will be 12 percent ad valorem.
Style Down Under, is a woven fabric composed of highly textured thick yarns of different colors, creating a surface that resembles granite. CBP laboratory analysis indicates that this fabric is of a woven construction other than plain, twill or satin weave, with a composition by weight of 84.6% textured polyester filament yarns, 15.4% polyester staple yarns and weighing 581.6 g/m2. Your correspondence indicates that this fabric will be imported in widths of 150-152 centimeters, and will be used for upholstery.
In your letter you suggest that Style Down Under be classified under 5407.61.9935, HTSUS, which provides for woven fabric of non-textured synthetic filament yarn. However, CBP lab analysis has determined that the polyester filament yarns are textured. We also note that laboratory analysis indicates percentage of filament yarns is very close to 85%. Even a slight change in the percentage may result in a change of classification of this fabric. Imported merchandise may be subject to Customs laboratory analysis at the time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample.
The applicable subheading for Style Down Under will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other: other, other. The rate of duty will be 12% ad valorem.
Style Ride Easy Bot is a bonded fabric consisting of a knit fabric laminated to a knit backing fabric. The face fabric is characterized by a dense fibrous surface, with the pile side of the backing laminated to the back of the face fabric, adding to the plush look and feel. CBP laboratory analysis indicates that the face fabric is of a warp knit cut pile construction, is composed wholly of polyester which has been dyed a single uniform color, contains 11 stitches per centimeter in the vertical direction and weighs 262.8 g/m2. The brushed weft knit pile backing fabric is composed wholly of polyester and weighs 189.0 g/m2. The bonded fabric weighs a total of 461.8 g/m2. Your correspondence indicates that this fabric will be imported in widths of 138-139 centimeters, and will be used for upholstery.
The applicable subheading for Style Ride Easy Bot 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 Kirschner
Acting Director
National Commodity Specialist Division