CLA-2-54:OT:RR:NC:TA:348
Mr. Ameet Shah
Culp, Inc.
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of five fabrics from China.
Dear Mr. Shah:
In your letter dated March 12, 2008, you requested a classification ruling.
The sample identified as style Spin Off is a bonded fabric composed of a brushed satin woven face fabric and a dyed knit backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 51.6% staple polyester and 48.4% filament polyester. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of leather. It consists of 66.93 single yarns per centimeter in the warp and 29.53 single yarns per centimeter in the filling. The face fabric weighs 137 g/m2. 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. The backing fabric, weighing approximately 57.9g/m2, is composed wholly of polyester. The combined bonded fabric weighs 198.5 g/m2. This fabric will be imported in 58 inch widths. Your correspondence indicates that this fabric will be used as upholstery. 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.
The sample identified as style Fossil is a bonded fabric composed of a brushed satin woven face fabric and a plain woven backing. The face fabric is composed of yarns of different colors and features an embossed fossil motif. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis indicates that the face fabric is composed of 52.4% staple polyester and 47.6% filament polyester. It contains 70.87 single yarns per centimeter in the warp and 34.25 single yarns per centimeter in the filling. The face fabric weighs 152.3 g/m2. 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. The backing fabric, weighing approximately 96.2 g/m2, is composed of 81.9% polyester and 18.1% cotton. The combined bonded fabric weighs 257.1 g/m2. This fabric will be imported in 56 inch widths. Your correspondence indicates that this fabric will be used as upholstery. 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.
The sample identified as style Desperado is a bonded fabric composed of a brushed satin woven face fabric and a dyed knit backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric is composed with yarns of different colors and features a printed design to simulate the look of leather. Laboratory analysis indicates that the face fabric is composed of 50.2% filament polyester and 49.8% staple polyester. It contains 66.93 single yarns per centimeter in the warp and 29.53 single yarns per centimeter in the filling. The face fabric weighs 127.9 g/m2. 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. The backing fabric, weighing approximately 56.6 g/m2 is composed wholly of polyester. The combined bonded fabric weighs 185.4 g/m2. This fabric will be imported in 58 inch widths. Your correspondence indicates that this fabric will be used as upholstery. 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.
The sample identified as style Range Rover is a bonded fabric consisting of a brushed satin woven face fabric and a dyed knit backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of leather. Laboratory analysis indicates that the face fabric is composed of 50.5% staple polyester and 49.5% filament polyester. It contains 66.93 single yarns per centimeter in the warp and 29.53 yarns per centimeter in the filling. The face fabric weighs 126.4 g/m2. 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. The backing fabric, weighing approximately 51.9 g/m2 is composed wholly of polyester. The combined bonded fabric weighs 180.5 g/m2. This fabric will be imported in 58 inch widths. Your correspondence indicates that this fabric will be used as upholstery. 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.
The sample identified as style Amaze is a brushed dobby woven fabric composed of yarns of different colors. Laboratory analysis indicates that it is composed of 50.5% filament polyester and 49.5% staple polyester. It contains 76.38 single yarns per centimeter in the warp and 40.16 single yarns per centimeter in the filling. This merchandise weighs 196 g/m2 and will be imported in 57 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The fabric has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.
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 designated as style Amaze 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, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for the fabrics Spin Off, Fossil and Range Rover will be 5515.12.0090, 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, other. The rate of duty will be 12%.
The applicable subheading for the fabric Desperado will be 5407.94.2090, 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, other, other, other. The rate of duty will be 14.9%.
The applicable subheading for the fabric Amaze 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, other, other, other, other. The duty rate will be 12%. The rate of duty 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/.
Styles Spin Off, Fossil, Desperado, Range Rover and Amaze fall 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