CLA-2-59:RR:NC:TA:350 D88683
Mr. José A. Monrique
American Chamber of Commerce in Spain
Camara De Comercio Americana En Espana
Calle Tuset, 8 entlo. 3a, 08006
Barcelona, Spain
RE: The tariff classification of upholstery type flocked textile fabric, from Spain.
Dear Mr. Monrique:
In your letter dated February 17, 1999, which was received March 2, 1999, you requested a tariff classification ruling.
Eight different sample swatches were submitted. Normally a request is limited to five samples, however these are all of the same basic construction.
The quality or reference names are given as (the numbers are assigned for easy identification):
Style Wt gms m² Surface
1) RUSTIKA 328 327 Square flocked lattice design on two colored yarn woven fabric.
2) RUSTIKA”E” 327 Parallel spaced ribs of flock over printed woven fabric.
3) ALVANA 330 Surface completely covered with two layers of different colored flock, the upper forms small triangular shapes.
4) EXCELL-M 248 Surface fully flocked covered, dye over printed with an abstract design.
5) TURINA 248 Surface fully flocked covered, dye over printed with an abstract design.
6) NYALA 280 Fully flocked smooth suede-like surface in a single solid color.
7) VELLAGO 260 Solid color fully flocked, but sculptured surface, giving a diamond-like effect.
8) ANTELA 440 Solid color fully flocked, but sculptured or embossed to give a pig skin leather effect.
There is a list of three to four textile fibers, by percentages, given for each style. Acrylic and cotton are a commonality for each one, though their percentages vary for each. Fibrane or nylon or nylon with polyester, in varying amounts, make up the balance of the percentage. All of the base fabrics are woven and all will come in 140 centimeter widths.
Classification of flocked textile fabrics is predicated on the fiber content of the base fabric. The composition of the base fabrics is not apparent from your letter. Further, we are not sure if the “acrylic” is in the form of a textile fiber or is the adhesive that glues the flock to the fabric. We tried to contact you for clarification, via you E-Mail address on your letter head, but the message was returned by CompuServe saying “Receiver not found: 101643.715.”
The surface of styles 3 through 8 are completely covered with flock even though there is a design effect on some, created by sculpting or embossing. These qualities (3-8) are classified based solely on the textile composition of the woven base material.
If the base fabric is of chief weight man-made fibers, the applicable subheading for the materials will be 5907.00.6000, Harmonized Tariff Schedules of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, ... not laminated, of man-made fibers. The duty rate is 2.9 percent ad valorem.
If the base fabric is of chief weight cotton, the applicable subheading for the materials will be 5907.00.8090, HTS, which provides for textile fabrics otherwise impregnated, coated or covered, ... not laminated, of cotton. The duty rate is 2.9 percent ad valorem.
The flock applied to the surfaces of styles 1 and 2 creates a design. Such treatment precludes these materials from being classified as flocked fabrics by Chapter 59 note 5 (c).
Classification of these materials is within chapters 52 or 55 depending on the fiber content of the woven material.
We will not, therefore, be able to provide you with a reliable tariff classification subheading for styles 1 and 2. In order to do that you must resubmit your request and answer the questions appearing on the enclosed fabric detail specification sheets that we are providing you with this ruling.
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 George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division Enclosure: