CLA-2-55:OT:RR:NC:N3:352
Ms. Donna M. Mullins
Mullins International Solutions
37 Griffin Street
McDonough, GA 30253
RE: The tariff classification of three knit and woven fabrics: two bonded and one chenille, from China
Dear Ms. Mullins:
In your letter dated September 4, 2013, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. Three samples were submitted with your request. According to your letter, these fabrics will be imported in widths of 140 to 142 centimeters and will be used for upholstery.
Fabric 627 (Astoria) is a bonded fabric consisting of a woven face fabric laminated to a weft knit backing fabric. No adhesive binding these fabrics together is visible in cross section. The face fabric is characterized by a soft surface pattern giving the effect of rows of tiny squares. According to U.S. Customs and Border Protection (CBP) lab analysis, the face fabric is composed of 55.9% staple polyester and 44.1 % textured polyester multifilament yarns of different colors, is of a weave other than plain, twill, or satin, and weighs 200.8 g/m2. The backing fabric is composed wholly of dyed polyester multifilament yarns and weighs 63.4 g/m2. The bonded fabric as a whole weighs 264.2 g/m2.
In your letter you suggest that Fabric 627 (Astoria) be classified as a woven fabric of filament yarns under 5407.61.9935, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP lab analysis has determined that this fabric is in chief weight of staple fibers.
The applicable subheading for the Fabric 627 (Astoria) will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester fibers: mixed mainly or solely with man-made filaments, other. The duty rate will be 12% ad valorem.
Fabric 631 (KYW1247) is a fabric woven of chenille yarns, which are visible on both sides of the fabric. It is characterized by its marled retro appearance created by the color and texture of the yarns. According to CBP lab analysis, this fabric is composed of 95.2 % polyester chenille yarns and 4.8% staple polyester yarns. The lab indicates that this fabric is of a weave other than plain, twill, or satin, and weighs 587.4 g/m2.
In your letter you suggest that Fabric 631 (KYW1247) be classified as a woven fabric of synthetic filament yarn under subheading 5407.61.9955, HTSUS. However, CBP lab analysis has determined that this fabric contains chenille yarns; chenille fabrics are classified in Chapter 58 of the HTSUS.
The applicable subheading for Fabric 631 (KYW1247) will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% ad valorem.
Fabric 232 (Pistol) is a bonded fabric consisting of a knit face fabric laminated to a knit pile backing fabric, with the pile side facing inwards. The adhesive that binds these fabrics together is not visible in cross section. The soft brushed surface of the face fabric is visually reminiscent of suede. According to CBP lab analysis, the face fabric is composed wholly of polyester yarns of different colors, and weighs 151.25 g/m2. This fabric has a two bar warp knit construction: the back guide bar has 1/0, 1/2 movement and the front guide bar has 1/0, 3/4 movement; the movements of both guide bar yarns are in unison. The longer underlaps of the front guide bar yarn have been brushed. The backing fabric is of weft knit extended sinker loop type brushed pile construction, is composed wholly of bleached polyester filament yarns and weighs 171.2 g/m2. The combined fabrics weigh 322.7 g/m2.
In your letter you suggest that Fabric 232 (Pistol) be classified as a laminated fabric under subheading 5903.20.2500, 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.
Also, Note 1 to chapter 60 states in part that this chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.
Therefore, since the adhesive that binds these fabrics together is not visible in cross section, and since the instant fabric is a laminated fabric incorporating a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001.
The applicable subheading for Fabric 232 (Pistol) will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. The rate of duty will be 17.2%.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division