CLA-2-60:OT:RR:NC:TA:348
Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005
RE: The tariff classification of two bonded fabrics and one pile fabric from China and Taiwan.
Dear Mr. Harris:
In your letter dated June 23, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.
The first submitted sample is identified as style Texas. Texas is a bonded fabric consisting of a brushed warp knit face fabric and a weft knit backing. 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 100% polyester. It is characterized by a dense fibrous surface that has been created by a brushing or sanding process. The surface of the fabric has been printed with a polyurethane plastic that covers only certain portions of the surface creating a design that simulates the look of leather. The face fabric weighs 158.5 g/m2. The backing fabric weighs 90.2 g/m2 and is composed wholly of polyester. The combined bonded fabric weighs 249.1 g/m2 and will be imported in 140 centimeter widths.
The second sample is identified as style Oklahoma. Oklahoma is a bonded fabric consisting of a brushed warp knit face fabric and a plain 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 is composed of 100% polyester. It is characterized by a dense fibrous surface that has been created by a brushing or sanding process. The surface of the fabric has been printed with a polyurethane plastic that covers only certain portions of the surface creating a design that simulates the look of leather. The face fabric weighs 145.7 g/m2. The backing fabric weighs 114.3 g/m2 and is composed wholly of polyester. The combined bonded fabric weighs 269.6 g/m2 and will be imported in 138 centimeter widths.
The third sample is identified as style Honesty. Honesty is a loop pile that has been brushed creating a dense fibrous surface on one side of the fabric. Laboratory analysis indicates that this fabric is composed of 61.8% staple polyester and 38.2% filament polyester. This fabric weighs 314.5 g/m2 and will be imported in 142 centimeter widths. Your correspondence indicates that these fabrics will be used as upholstery.
The applicable subheading for styles Texas and Oklahoma will be 6005.34.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those headings of 6001 to 6004, of synthetic fibers, printed, other. The rate of duty will be 10%.
The applicable subheading for style Honesty will be 5801.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, uncut weft pile fabrics. The rate of duty will be 17.2%
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 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