CLA-2-58:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Suite 201
Montreal, Québec, Canada H4N 2S7
RE: The tariff classification of a bonded upholstery fabric, of woven cut weft pile construction laminated to a weft knit backing fabric, from China
Dear Mr. Ness:
In your letter dated October 27, 2014, you requested a tariff classification ruling. A sample of the fabric accompanied your request.
The submitted sample, identified as Pattern “Lullaby,” is a bonded fabric consisting of a woven fabric laminated to a knit backing fabric. The face fabric is characterized by its soft texture and overall short pile surface. Although the original specification sheets submitted claimed that the knit backing fabric was composed wholly of polyolefin, and that the woven face fabric was of plain weave, subsequently changed to corduroy construction, U.S. Customs & Border Protection (CBP) laboratory analysis has determined that the woven face fabric of is cut weft pile construction, composed of 90.2% polyester and 9.8% nylon, weighing 222.7 g/m2, and that the bleached weft knit backing fabric, weighing 49.5 g/m2, is composed wholly of polyester yarns. The overall weight of the fabric is 272.2 g/m2. Based on the relative weights, use, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 146 centimeters and will be used for upholstery.
The applicable subheading for Pattern “Lullaby” 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 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
Director
National Commodity Specialist Division