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 a bonded fabric consisting of a polyester woven face fabric laminated to a woven backing fabric, from China
Dear Mr. Harris:
In your letter dated January 7, 2016, you requested a tariff classification ruling on behalf of Global Textile Alliance, Inc. A sample was submitted with your request.
Style “DePalma” is a bonded fabric consisting of a woven face fabric laminated to a woven backing fabric, characterized by a rough texture. The adhesive that bonds these fabrics together is not visible in cross section. According to your submission and previous correspondence, the face fabric is composed of three different polyester filament yarns: 61.4% 600-denier textured yarn, 26.3% 300-denier textured yarn, and 12.3% 120-denier non-textured yarn, for a total fiber content of 87.7% textured polyester and 12.3% non-textured polyester yarns. Your letter states that the weights are as follows: face fabric-275 g/m2, backing fabric-40 g/m2, and acrylic adhesive-10 g/m2, for a total fabric weight of 325 g/m2. Based on the relative 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. Your correspondence indicates that this fabric will be imported in widths of 146 centimeters and will be used for upholstery.
In your letter you suggest that Style “DePalma” be classified under 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dyed woven fabric of synthetic textured polyester filaments. Subheading Note 1(g) to Section XI, HTSUS, defines fabric of yarns of different colors as fabric which “consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers).” In your letter you state that “the factory has advised that the face fabric of this style is dyed, but does not exhibit a single uniform color because one of the yarns is cationic and takes the dye differently.” Since the end result is a fabric with the appearance of yarns of different shades of the same color, this fabric will be classified as a fabric of yarns of different colors.
The applicable subheading for Style “DePalma” 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% 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% 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 maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division