CLA-2-54:OT:RR:NC:N3:352
Ms. Beth Morris
Rogers & Brown
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of a jacquard weave upholstery fabric from China
Dear Ms. Morris:
In your letter dated February 22, 2016, you requested a tariff classification ruling on behalf of your client Swavelle/Mill Creek Fabrics, Inc.. A sample was provided.
INDIO-LATEX, Mill Style SHBD17002, is a jacquard-weave fabric, characterized by a pattern of large geometric medallions. According to the information provided previously and with this request, the fabric is composed of 48% polyester non-textured filament, 39% polyester staple, and 13% cotton staple yarns of different colors and weighs 505 g/m2. The specifications sheet claims that the reverse side has been coated with styrene-butadiene rubber (SBR), a synthetic latex. However, there is no coating visible to the naked eye. Your correspondence indicates that the fabric will be produced in widths of 140 centimeters and will be used for upholstery.
Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS), defines “synthetic rubber” in pertinent part as follows:
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18C and 29C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than 1-1/2 times their original length…
In order for an unsaturated synthetic substance to be classified as synthetic rubber (heading 4002, HTSUS), it must comply with the vulcanization elongation and recovery criteria specified in Note 4 above, as well as any other requirements of Chapter 40. In order for this office to determine whether a coating would comply with the above requirements, we requested the complete chemical breakdown of the coating material, with the relative percentages by weight of the styrene vs. butadiene. Also, this office requested dumbbell samples necessary to conduct the testing outlined in Chapter 40. Those samples were not received.
In your letter you suggest classification as a rubberized textile fabric under subheading 5906.99.2500, HTSUS, claiming that the fabric has been coated with styrene butadiene rubber (SBR). However, the name and formula provided did not substantiate that the coating was a substance of Chapter 40, but rather a plastic substance: polyacrylamide (PA). Therefore it fails the requirements for synthetic rubber found in Note 4 to Chapter 40.
The applicable subheading for INDIO-LATEX, Mill Style SHBD17002, 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.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division