CLA-2-54:RR:NC:TA:352 M82831
Mr. Ameet Shah
Culp Inc.
P.O. Box 2686
High Point, NC 27265
RE: The tariff classification of a dyed 100% polyester satin woven fabric and two bonded upholstery fabrics consisting of 100% polyester brushed satin woven face fabrics laminated to 100% polyester weft knit backing fabrics from China.
Dear Mr. Shah:
In your letter dated May 1, 2006 you requested a classification ruling.
Three fabrics accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Dunnigan” vendor # ZF-422, indicates that it is a dyed satin woven fabric composed of 50.7% filament polyester and 49.3% staple polyester. It contains 43.7 single yarns per centimeter in the warp and 33.9 single yarns per centimeter in the filling. This fabric is characterized by a dense fibrous surface on one side created by a brushing or sanding process. Although initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming those yarns from filament fiber yarns to staple fiber yarns. The back side of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric. However, the plastic coating is not visible to the naked eye. Weighing 334.1 g/m2, this product will be imported in 152 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric.
Laboratory analysis of style “Trail Blazer” vendor # ZC-6035 indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated by means of a plastic adhesive to a dyed weft knit backing fabric. The plastic adhesive, which bonds the two fabrics together, is not visible in cross section. The face fabric is a printed brushed satin woven fabric composed of 52% staple polyester and 48% filament polyester. It is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric has been printed with a complex design featuring a variety of shapes with irregular borders. It weighs 143.8 g/m2. The backing fabric is a dyed weft knit fabric of jersey construction and is composed of 100% staple polyester. Weighing 91.3 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 240.1 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.
Laboratory analysis of style “Brandy Station” vendor # W-1112 indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated by means of a plastic adhesive to a dyed weft knit backing fabric. The plastic adhesive, which bonds the two fabrics together, is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 50.4% staple polyester and 49.6% filament polyester. It is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. It weighs 164 g/m2 and has been constructed using yarns of different colors. The backing fabric is a dyed weft knit fabric of jersey construction and is composed of 100% staple polyester. Weighing 92.9 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 262.7 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character. 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 coatings that bond the fabric layers together in the products designated as styles “Trail Blazer’ and “Brandy Station” and the plastic coating on the back side of style “Dunnigan” 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 coated fabrics of textile or as a plastic products of chapter 39.
In addition, The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state that heading 5903 does not include goods similar to the bonded fabrics referenced above. The Explanatory Note to heading 5903 states in part that:
The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.
Since all of the bonded fabrics are assembled in layers and no plastic is visible in cross section, they are excluded from classification in heading 5903, HTS, as textile fabrics laminated with plastics.
The applicable subheading for the upholstery fabric designated as style “Dunnigan” vendor # ZF-422 will be 5407.92.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, dyed, other, other, other, satin weave or twill weave. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the upholstery fabrics designated as styles “Trial Blazer” vendor # ZC-6035 and “Brandy Station” vendor # W-1112 will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate will be 12 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 three upholstery fabrics fall within textile category 628. At the present time, goods which fall within textile category 628 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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