CLA-2-59:OT:RR:NC:N3:350
Ameet Shah
Culp Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of five upholstery fabrics, style names CURE ALL, FANDANGO, GAVOTTE, KISSING COUSIN, and METHODOLOGY from China
Dear Mr. Shah:
In your letter dated January 20, 2009, which was a response to a previous inquiry, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Five samples of fabric accompanied your request for a ruling.
The submitted sample identified as pattern CURE ALL is a jacquard woven fabric composed of 100% filament polyester. It is manufactured using yarns of different colors. It contains 50 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. This merchandise weighs 241 g/m2 and will be imported in 55 inch widths. Your correspondence indicates that this item has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The submitted sample identified as pattern FANDANGO is a jacquard woven fabric composed of 30.8% staple polyester and 69.2% filament polyester. It is manufactured using yarns of different colors. It contains 50 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. This merchandise weighs 253 g/m2 and will be imported in 55 inch widths. Your correspondence indicates that this item has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The submitted sample identified as pattern GAVOTTE is a dobby woven fabric composed of 58% staple polyester and 42% filament polyester. It is manufactured using yarns of different colors. It contains 50 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. This merchandise weighs 315 g/m2 and will be imported in 56 inch widths. Your correspondence indicates that this item has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The submitted sample identified as pattern KISSING COUSIN is a 100% polyester jacquard woven fabric. This merchandise weighs 297 g/m2 and will be imported in 54 inch widths. Your correspondence indicates that this item has been coated on one side with an acrylic blend latex which is visible to the naked eye. The acrylic blend latex is considered a plastics coating.
The submitted sample identified as pattern METHODOLOGY is a 100% polyester dobby woven fabric. This merchandise weighs 378 g/m2 and will be imported in 55 inch widths. Your correspondence indicates that this item has been coated on one side with an acrylic blend latex which is visible to the naked eye. The acrylic blend latex is considered a plastics coating.
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); Since the coating on styles CURE ALL, FANDANGO, and GAVOTTE are not visible to the naked eye, they are not considered coated fabrics for the purposes of classification in heading 5903, HTS.
The applicable subheading for the style CURE ALL will be 5407.53.2060, 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 textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The rate of duty will be 12 percent ad valorem.
The applicable subheading style FANDANGO 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 percent ad valorem.
The applicable subheading for style GAVOTTE 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 duty rate will be 12 percent ad valorem.
The applicable subheading for the KISSING COUSIN will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the METHODOLOGY will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The rate of duty will be 7.5 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/.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division