CLA-2-59:OT:RR:NC:N3:350
Mr. Ameet Shah
Culp Inc.
7209 Hwy 158 E., PO Box 488
Stokesdale, NC 27357
RE: The tariff classification of a flocked blackout drapery fabric from China
Dear Mr. Shah:
In your letter dated January 15, 2018, you requested a tariff classification ruling. A sample swatch was submitted.
Culp Pattern "Black Out" is a white, coated fabric which has been flocked on one face, and is characterized by a soft feel. According to the information provided with the request and in subsequent communication, the product is a “polyacrylic acid-coated, rayon-flocked, plain weave, white block out fabric for windows/drapes,” weighing 280 g/m2. You state that the product consists of a 100% filament polyester lightweight scrim weighing 75 g/m2, which is first dyed and then coated with polyacrylic acid foam weighing 192 g/m2, which is in turn covered with rayon flock fibers weighing 13 g/m2 for improved fire retardant performance. These coatings completely cover one face of the fabric, and are visible to the naked eye. “During the coating process, very short rayon fibers are added into the wet foam. The fabric is then electrostatically charged so that the fibers are made to stand up in the foam. The coated fabric is then cured dry with heat.” Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for window treatments.
Visual examination revealed a layer of black material sandwiched between the layers. You provided the following explanation: “Woven polyester face fabric is dyed and treated with a water repellent chemical. Next, the back of the fabric is coated with white polyacrylic foam latex and dried. Then, a second coating is applied that is a black color polyacrylic with the black pigments. Later, a third coating is applied that again is a white polyacrylic foam with some rayon flock added. This is then dyed and cured with heat and an electrostatic charge, to orient the short rayon fibers. This fabric is therefore called a 3-pass blackout coated fabric. The multiple coatings are done to insure the proper opacity to light at the windows.”
The applicable subheading for Culp Style Black Out will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers. The rate of duty will be Free.
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