CLA-2-54:OT:RR:NC:TA:348
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of two brushed polyester fabrics from China.
Dear Mr. Shah:
In your letter dated August 18, 2008, you requested a classification ruling.
The first submitted sample, identified as style Double Down, is a brushed twill woven fabric.
Laboratory analysis of this fabric indicates that it is composed of 50.7% filament polyester and 49.3% staple polyester. The fabric is composed of yarns of different colors and consists of 124 single yarns per inch in the warp and 54 single yarns per inch in the filling. Although only filament polyester yarns were employed in the weaving of the fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns, converting them into yarns composed of staple fibers. This process has in addition raised the fibers in some of the yarns, creating a textured fibrous surface that is designed to simulate the look of suede. The fabric weighs 193 g/m2 and will be imported in 57 inch widths.
The second submitted sample, identified as style Dixon, is a bonded fabric consisting of a satin woven face fabric and a plain woven backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of this fabric indicates that it is composed of 73.3% staple polyester and 26.7% filament polyester. The face fabric is printed and consists of 170 single yarns per inch in the warp and 75 single yarns per inch in the filling. The face fabric weighs 119 g/m2. The backing fabric is composed of 90% filament polyester and 10% cotton and weighs114 g/m2. The total fabric weight is 233 g/m2. Your correspondence indicates that these fabrics will be used as upholstery. Both products have been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the plastic coating on the both fabrics is not visible to the naked eye except for a change of color, these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for style Double Down will be 5407.92.2050, 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, other, satin weave or twill weave. The duty rate will be 14.9%.
The applicable subheading for style Dixon will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate will be 14.9%.
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/.
Styles Double Down and Dixon fall within textile category 628. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division