CLA-2-52:RR:NC:TA:352 L82046
Mr. George Avakian
C.H. Powell Co.
6 Northway Ct.- Eastway Business Park
P.O. Box 270
Greer, SC 29652
RE: The tariff classification of two styles of “lap pads” made by bonding two layers of plain woven cotton fabric together from China.
Dear Mr. Avakian:
In your letter dated January 24, 2005, on behalf of your client Mount Vernon Mills, Inc., you requested a classification ruling.
Two “lap pads” accompanied your request for a ruling. Style # 5741-6020 “Lap Pad” is a bonded product measuring 14 inches by 12 inches. It is manufactured by bonding two layers of cotton fabric together by means of a plastic adhesive. The plastic is not visible in cross section. The plastic that laminates the fabrics together also makes the product impermeable to liquids. Each of the fabric layers is identical in construction and varies only in whether or not it has been bleached, dyed or printed. Both the face fabric and the backing fabric are plain woven fabrics composed of 100% cotton. They contain 16.3 single yarns per centimeter in the warp and 15.75 single yarns per centimeter in the filling. The fabrics are manufactured using 20/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. Weighing 110 g/m2, the average yarn number for these fabrics has been calculated to be 29 in the metric system. Both the face fabric and the backing fabric have been brushed creating a soft fibrous surface. Style #5773-6020 “Lap Pad” is a bonded product measuring 27 inches by 50 inches. It is a laminated item that is essentially identical to the previously described item and varies only as to size. Both styles will be imported with various combinations of printed, dyed and bleached fabrics. These combinations include printed face and backing fabric, printed face fabric and bleached or dyed backing fabric, dyed face fabric and dyed backing fabric, dyed face fabric and bleached backing fabric and bleached face and backing fabric. The laminated “Lap Pads” weigh approximately 598 g/m2. Based on the decorative appeal and function of the components that form these products, it is the face fabric that imparts these items with their essential character.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), 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, HTS, 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 laminating the fabrics designated as style #5741-6020 “Lap Pads” and style #5773-6020 “Lap Pads” is not visible to the naked eye these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.
In addition, although these product will be used as imported without further processing, they are not considered made up articles. Note 7 to Section XI defines the term “made up” for the purposes of Section XI. The Explanatory Notes to Section XI, which are the official interpretation of the Harmonized Code at the international level,b specifically state that:
…rectangular (including square) articles simply cut out of larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as “produced in the finished state” within the meaning of the Note. The fact that these articles may be presented folded or put up in packings (e.g. for retail sale) does not affect their classification.
Consequently, the lap pads are not considered “made up” articles and remain classifiable as fabric in the piece.
The applicable subheading for both styles of “Lap Pads” with printed face fabrics and either printed, dyed or bleached backing fabrics will be 5208.52.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number, cheesecloth. The duty rate will be 6 percent ad valorem.
The applicable subheading for both styles of “Lap Pads” with dyed face fabrics and either dyed or bleached backing fabrics will be 5208.32.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, dyed, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number, cheesecloth. The duty rate will be 7 percent ad valorem.
The applicable subheading for both styles of “Lap Pads” with a bleached face fabric and a bleached backing fabric will be 5208.22.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing more than 100 g/m2, of number 42 or lower number, cheesecloth. The duty rate will be 8.4 percent ad valorem.
All the “Lap Pads” fall within textile category designation 226. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division