CLA-2-54:OT:RR:NC:N3:352

Mr. Ameet Shah
Culp, Inc.
7209 Hwy 158 East
P.O. Box 488
Stokesdale, NC 27357

RE: The tariff classification of a bonded ticking fabric consisting of a woven polyester face fabric laminated to a nonwoven polypropylene backing fabric from Turkey

Dear Mr.Shah:

In your letter dated October 18, 2016 you requested a tariff classification ruling. A sample was provided.

Culp Style OATMAN-T BLACK BLACK LMF is a bonded fabric consisting of a dyed woven face fabric laminated to a nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to the information provided and subsequent correspondence, the woven face fabric is composed of 100% polyester textured filament yarns and weighs 129 g/m2. Your correspondence states that nonwoven backing fabric is composed wholly of polypropylene filament yarns and weighs 70 g/m2, with an overall laminated fabric weight of 199 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 from Turkey in widths of 88 inches and will be used for ticking. The applicable subheading for Culp Style OATMAN-T BLACK BLACK LMF will be 5407.52.2020, Harmonized Tariff Schedule of the United States (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: Dyed: Other: Weighing not more than 170 g/m2: Flat fabrics. The applicable rate of duty will be 14.9% 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 https://hts.usitc.gov/current.

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 via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division