CLA-2-54:RR:NC:TA:352 M82028
Ms. Donna Garcia
Blumenthal Print works, Inc.
905 South Broad Avenue
P.O. Box 13395
New Orleans, Louisiana 70185-3395
RE: The tariff classification of a bleached polypropylene/polyester blend jacquard woven fabric from China.
Dear Ms. Garcia:
In your letter dated March 6, 2006 you requested a classification ruling.
The submitted sample, designated as style “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 236 centimeter widths. Your correspondence indicates that 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 coating on the fabric designated as style “Emerald Crown” is not visible to the naked eye, this fabric is not considered a coated fabric 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 fabric designated as style “Emerald Crown” 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/.
This fabric falls 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