CLA-2-55:RR:NC:TA:348
Ms. Ellen M. Dano
399 Park Avenue
25th Floor
New York, NY 10022
RE: The tariff classification of polyester/rayon woven upholstery fabric from China.
Dear Ms. Dano:
In your letter dated April 10, 2007, you requested a tariff classification ruling on behalf of your client, H.M. Richards, Inc..
The submitted sample is identified as pattern “Housemate Sunrise, Style # 4293-18”. It is composed of 36% staple rayon, 36.48% staple polyester and 27.52 % textured filament polyester fibers. The fabric is jacquard woven with yarns of different colors. It contains 68 single yarns per centimeter in the warp and 44 single yarns per centimeter in the filling. This merchandise weighs 417 g/m2 and will be imported in 149.9-centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye. The sample submitted will be returned to you as requested.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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, Housemate Sunrise, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for this fabric will be 5515.11.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with viscose rayon staple fibers, other. The rate of duty will be 14.9 percent.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
This fabric falls within textile category 220. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. 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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division