CLA-2-54:RR:NC:TA:352 L85092
Mr. Jeff Chow
Air Commerce Customs Brokers, Inc.
1975 Charles Willard Street
Rancho Dominguez, CA 90220
RE: The tariff classification of five 100% polyester upholstery fabric coated on one side with acrylic plastic from China.
Dear Mr. Chow:
In your letter dated May 31, 2005, on behalf of your client Momentum Textile, Inc., you requested a classification ruling.
Five samples of woven fabric accompanied your request for a ruling. The first, designated as style “Origin”, is a dyed dobby woven fabric composed of 100% filament polyester. It contains 23.6 single yarns per centimeter in the warp and 27 single yarns per centimeter in the filling. It is characterized by a complex weave which results in a highly textured surface. One side of the fabric has been coated with an application of acrylic plastic which is visible to the naked eye. The plastic coating represents approximately 12% of the total weight of this item. Weighing 245 g/m2, this fabric will be imported in 140 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Insight”, is a dyed dobby woven fabric composed of 100% filament polyester. It contains 16.1 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. It is characterized by a complex weave which results in a highly textured surface and a subtle checkerboard effect. One side of the fabric has been coated with an application of acrylic plastic which is visible to the naked eye. The plastic coating represents approximately 12% of the total weight of this item. Weighing 252 g/m2, this fabric will be imported in 140 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Perk”, is a dobby woven fabric composed of 100% filament polyester. It contains 56 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. It is manufactured using 150 denier textured filament polyester yarns in the warp and a combination of 300 denier and 1500 denier textured filament polyester yarns in the filling. It is characterized by a complex weave which results in a highly textured surface and the use of yarns of different shades of the same color results in a subtle checkerboard effect. One side of the fabric has been coated with an application of acrylic plastic which is not visible to the naked eye. The plastic coating represents approximately 3% of the total weight of this item. Weighing 301 g/m2, this fabric will be imported in 145 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Reverie”, is a jacquard woven fabric composed of 100% filament polyester. It is constructed using yarns of different colors. It contains 68.57 single yarns per centimeter in the warp and 26 single yarns per centimeter in the filling. This fabric is manufactured using 150 denier non-textured filament polyester yarns in the warp and 450 denier non-textured filament polyester yarns in the filling. It is characterized by a complex weave featuring a stylized floral motif. One side of the fabric has been coated with an application of acrylic plastic which is not visible to the naked eye. The plastic coating represents approximately 8% of the total weight of this item. Weighing 292 g/m2, this fabric will be imported in 137 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Interval”, is a jacquard woven fabric composed of 100% filament polyester. It is constructed using yarns of different colors. It contains 68.57 single yarns per centimeter in the warp and 29.72 single yarns per centimeter in the filling. This fabric is manufactured using 150 denier non-textured filament polyester yarns in the warp and 450 denier non-textured filament polyester yarns in the filling. It is characterized by a complex weave featuring a stylized geometric motif. One side of the fabric has been coated with an application of acrylic plastic which is not visible to the naked eye. The plastic coating represents approximately 7% of the total weight of this item. Weighing 312 g/m2, this fabric will be imported in 137 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
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 coating on the fabrics designated as styles “Perk”, “Reverie” and “Interval” are 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 fabrics of textile nor as a plastic product of chapter 39. On the other hand, since the plastic coating on styles “Origin” and “Insight” are visible to the naked eye and are found on only one side of these fabrics, these fabric are considered coated textile fabrics for the purposes of heading 5903, HTS.
The applicable subheading for the two woven fabrics designated as styles “Origin” and “Insight” will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other, other. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for the woven fabric designated as style “Perk” will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 12 percent ad valorem.
The applicable subheading for the woven fabrics designated as styles “Reverie” and “Interval” will be 5407.61.9955, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, of yarns of different colors, weighing more than 170 g/m2. The duty rate will be 14.9 percent ad valorem.
The woven fabrics designated as styles “Origin” and “Insight” fall within textile category designation 229. The woven fabrics designated as styles “Perk”, “Reverie” and “Interval” fall within textile category designation 620. 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