CLA-2-55:OT:RR:NC:N3:352
Marcus Eeman
Flexport International, LLC
12121 Bluff Creek Drive
Suite E250
Playa Vista, CA 90094
RE: The tariff classification of a bonded fabric consisting of polyester woven face fabric bonded to a non-woven backing fabric from China
Dear Mr. Eeman:
In your letter dated November 21, 2018, on behalf of TDI Worldwide LLC, you requested a tariff classification ruling. A sample swatch was provided.
The fabric style labelled as “Bob” is a bonded fabric that can be characterized as having a marled appearance on the face of the fabric. U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the woven face fabric is not of pile construction and does not contain chenille yarns. CBP Laboratory has determined that the woven face fabric is other than plain, twill or satin weave construction; it is composed of 52.3 percent polyester staple fibers, 39 percent textured polyester filament yarns and 8.7 percent nylon staple fibers of different colors and weighs 307.5 g/m2. The backing fabric is non-woven and weighs 104.6 g/m2. The total weight of the bonded fabric is 412.1 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported on rolls in 57-inch widths.
In your letter you suggest classification under subheadings 5801.33.0000 or 5801.36.0010, 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 or Chenille fabrics: With chenille yarns on one side only. However, CBP Laboratory analysis has confirmed that the fabric is not of pile construction and does not contain any chenille yarns.
The applicable subheading for the fabric style “Bob”, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The rate of duty will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5515.12.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division