CLA-2-54:RR:NC:TA:352 M81709
Ms. Debra Flock
Kuehne & Nagel, Inc.
668 Marina Drive, Suite B7
Charleston, SC 29492
RE: The tariff classification of four polyester/polypropylene blend jacquard woven mattress ticking fabric from China.
Dear Ms Flock:
In your letter dated March 28, 2006, on behalf of your client Blumenthal Print Works, Inc., you requested a classification ruling.
Four samples of woven mattress ticking fabric accompanied your request for a ruling. The first, designated as style “Xinyada M Series Micro Laminated” (Yabulang Micro Denier), is a jacquard woven mattress ticking fabric composed of 55% filament polyester and 45% filament polypropylene. It contains 38 warp ends per centimeter and 18.5 filling pick per centimeter and is manufactured using yarns of different colors. This product is characterized by a complex woven design featuring a stylized floral motif. Weighing 140 g/m2, this product will be imported in 215 centimeter widths. The reverse side of the fabric has been coated, covered or laminated with a plastic material, however the plastic is not visible to the naked eye.
Style “Tianye Emerald Crown” is a bleached jacquard woven mattress ticking fabric composed of 38% filament polyester and 62% filament polypropylene. It contains 41 warp ends per centimeter and 16 filling pick per centimeter. This product is characterized by a complex woven design featuring a stylized floral motif. Weighing 150 g/m2, this product will be imported in 235 centimeter widths. The reverse side of the fabric has been coated, covered or laminated with a plastic material, however the plastic is not visible to the naked eye.
Style “Xinyada M Series ” (Yabulang M Series), is a bleached jacquard woven mattress ticking fabric composed of 55% filament polyester and 45% filament polypropylene. It contains 38 warp ends per centimeter and 16 filling pick per centimeter. This product is characterized by a complex woven design featuring a stylized floral motif. Weighing 150 g/m2, this product will be imported in 230 centimeter widths. The reverse side of the fabric has been coated, covered or laminated with a plastic material, however the plastic is not visible to the naked eye.
Style “Meixin-Applause with Laminate” (WG701) is a jacquard woven mattress ticking fabric composed of 52% filament polyester and 48% filament polypropylene. It contains 38 warp ends per centimeter and 18.5 filling pick per centimeter and is manufactured using yarns of different colors. This product is characterized by a complex woven design featuring a stylized floral motif. Weighing 139 g/m2, this product will be imported in 230 centimeter widths. The reverse side of the fabric has been coated, covered or laminated with a plastic material, however the plastic is not visible to the naked eye.
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 coatings on the fabrics designated as styles “Xinyada M Series Micro Laminated” (Yabulang Micro Denier), “Tianye Emerald Crown”, “Xinyada M Series” (Yabulang M Series) and “”Meixin-Applause with Laminate” (WG701) 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 plastic products of chapter 39.
The applicable subheading for the two fabrics designated as styles “Xinyada M Series Micro Laminate” (Yabulang Micro Denier) and “Meixin-Applause with Laminate” (WG701) will be 5407.73.2015, Harmonized Tariff Schedule of the United States (HTSUS), 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 synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for the two fabrics designated as styles “Tianye Emerald Crown” and “Xinyada M Series” (Yabulang M Series) will be 5407.71.0015, Harmonized Tariff Schedule of the United States (HTSUS), 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 synthetic filaments, unbleached or bleached, weighing not more than 170 g/m2. The duty rate will be 14.9 percent ad valorem.
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/.
All four jacquard woven mattress ticking fabrics 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