CLA-2-54:OT:RR:NC:TA:348
Mr. Brett Ian Harris
Attorney at Law
1200 G Street, NW
Suite 800
Washington, DC 20005
RE: The tariff classification of a brushed polyester face fabric bonded to a polyester non woven backing fabric from China.
Dear Mr. Harris:
In your letter dated October 16, 2007, on behalf of your client, Global Textile Alliance, Inc., you requested a classification ruling.
The submitted sample is identified as pattern “Comfort Suede”. Comfort Suede is a bonded fabric consisting of a woven face and a non-woven backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it composed of 61.7% filament polyester and 38.3% staple polyester. The face fabric is composed of yarns of different colors. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting them into yarns composed of staple fibers. This process has in addition raised some of the fibers of some of the yarns creating a textured fibrous surface that is designed to simulate the look of suede. The face fabric weighs 195 g/m2. The backing fabric, weighing approximately 15 g/m2, is composed wholly of polyester. The combined bonded fabric will be imported in 228 centimeter widths. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.
Your letter of inquiry states that it is your opinion that this bonded fabric would be classified under heading 5512.19.0045 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
Note 2(A) to Section XI, (HTSUS) holds that goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
Since the laboratory analysis of the fabric established filament polyester as the predominant weight (61.7%), the fabric will be classified as if it consists wholly of one textile material under Chapter 54.
The applicable subheading for this fabric will be 5407.93.2090, 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, of yarns of different colors, other, other, other, other. The duty rate will be 12%.
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 629. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which 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