CLA-2-54:RR:NC:TA:352 M85191
Mr. Bernie Liu
JAT Home Inc.
347 Fifth Avenue, Suite #1202
New York, NY 10016
RE: The tariff classification of six woven printed fabrics from China
Dear Mr. Liu:
In your letter dated July 20, 2006 you requested a classification ruling. The portions of the samples not consumed in analysis are being returned as requested.
Six samples of woven fabric accompanied your request for a ruling. The first, designated as style A, is a plain woven fabric composed of 66% filament nylon and 34% filament polyester. It is constructed using 80 denier filament nylon yarns in the warp and 150 denier filament polyester yarns in the filling. The fabric has been cross dyed resulting in a fabric with different color yarns in the warp and filling. This product is characterized by having been printed with nylon flock creating a design featuring a stylized floral motif on one side of the fabric. Weighing 162 g/m2, this item will be imported in 144 centimeter widths. The back of the fabric has been coated with a application of plastic to stiffen and stabilize the fabric, however, the plastic coating is not visible to the naked eye. Your correspondence indicates that this fabric will be used as an upholstery or drapery fabric.
Style B is a plain woven fabric composed of 66% filament nylon and 34% filament polyester. It is constructed using 80 denier filament nylon yarns in the warp and 150 denier filament polyester yarns in the filling. The fabric has been cross dyed resulting in a fabric with different color yarns in the warp and filling. This product is characterized by having been printed with nylon flock creating a design featuring a stylized floral motif on one side of the fabric. Weighing 162 g/m2, this item will be imported in 144 centimeter widths. Your correspondence indicates that this fabric will be used as an upholstery or drapery fabric.
Style C is a printed plain woven fabric composed of 70% staple rayon and 30% linen. It contains 15.75 single yarns per centimeter in the warp and 10.24 single yarns per centimeter in the filling. This fabric has been printed with nylon flock creating a design featuring a stylized floral motif. Weighing 375 g/m2, this product will be imported in 141 centimeter widths. Based on the data provided, the average yarn number for this fabric has been calculated to be 6 in the metric system. Your correspondence indicates that this item will be used as an upholstery or drapery fabric.
Style D is a printed dobby woven fabric composed of 61% cotton and 39% filament polyester. It has been constructed using 150 denier filament polyester yarns in the warp and 7/1 c.c. cotton yarns in the filling. This fabric has been printed with nylon flock creating a design featuring a stylized floral motif. It is characterized by a complex weave which creates a rough textured surface. Weighing 275 g/m2, this product will be imported in 141 centimeter widths. Your correspondence indicates that this item will be used as an upholstery or drapery fabric.
Style E is a printed plain woven fabric composed of 100% non-textured filament polyester. It has been constructed using 75 denier filament polyester yarns in the warp and 100 denier filament polyester yarns in the filling. This fabric has been printed with nylon flock creating a design featuring a stylized floral motif. Weighing 76 g/m2, this product will be imported in 141 centimeter widths. Your correspondence indicates that this item will be used as an upholstery or drapery fabric.
Style F is a printed satin woven fabric composed of 100% cotton. It has been constructed using 40/1 c.c. cotton yarns in the warp and 21/1 c.c. cotton yarns in the filling. This fabric has been printed with nylon flock creating a design featuring a stylized floral motif. Weighing 211 g/m2, this product will be imported in 142 centimeter widths. Your correspondence indicates that this item will be used as an upholstery or drapery 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 fabric designated as style A is not visible to the naked eye except for a change of color, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.
Note 5 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5907, under which textile fabrics which are coated, covered or impregnated with substances other than plastics or rubber are classifiable. Note 5 states in part that heading 5907, HTS, does not applies to:
Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading.
Since the flock on all six of these fabrics partially cover the surface and bear designs resulting from the application of the flock, they are excluded from classification in heading 5907, HTS.
The applicable subheading for the two fabrics designated as styles A and B will be 5407.74.0015, 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, containing 85 percent or more by weight of synthetic filaments, printed, weighing not more than 170 g/m2. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the fabric designated as style C will be 5516.94.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers, other, printed, sheeting. The duty rate will be 12 percent ad valorem.
The applicable subheading for the fabric designated as style D will be 5211.59.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, printed, other fabrics, other. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the fabric designated as style E will be 5407.61.9970, 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, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, printed, weighing not more than 170 g/m2, other. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the fabric designated as style F will be 5209.59.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, printed, other fabrics, satin weave or twill weave, sateens, other. The duty rate will be 8.4 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/.
Styles A and B fall within textile category designation 620. Style C falls within textile category designation 613. Style D falls within textile category designation 220. Style E falls within textile category designation 619. Style F falls within textile category designation 326. Goods produced in China and falling within textile category designations 620 or 619 are currently subject to both quota restraints and visa requirements. Goods produced in China and falling within textile category designations 613, 220 or 326 are not currently subject to either quota restraints or visa requirements. 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