CLA-2-60:OT:RR:NC:TA:348
Ms. Kathy Lo
American Decorative Fabrics LLC
295 5th Avenue, Suite 812
New York, NY 10016
RE: The tariff classification of two polyester bonded upholstery fabrics from China
Dear Ms. Lo:
In your letter dated June 18, 2010, you requested a tariff classification ruling. Two samples were submitted with your request.
The first sample, identified as style Supersuede, is a bonded fabric consisting of a woven face laminated to a knit backing, simulating suede. The adhesive that bonds these fabrics together is not visible in cross section. Although the specifications sheet provided indicates that the face fabric is composed wholly of polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. Laboratory analysis indicates that the face fabric is composed of 53.8% filament polyester and 46.2% staple polyester, and contains 74 single yarns per centimeter in the warp and 29 single yarns in the filling. It is of six-harness satin weave construction and weighs 116.0 g/m2. The backing fabric is of single yarn weft knit construction and weighs 80.7 g/m2. The fabric as a whole is composed of 100% polyester and weighs 197.7 g/m2. 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. This fabric will be imported in 54 inch widths and will be used for upholstery.
The second sample, identified as style Leather Airs, is a bonded fabric consisting of a knit face laminated to a knit backing, simulating leather. The adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis indicates that the face fabric is of two-bar warp knit construction, and weighs 152.5 g/m2. The backing fabric is of a weft knit extended sinker loop type pile construction, and weighs 159.7 g/m2. The fabric as a whole weighs 328.6 g/m2 and is composed of 100% polyester. This fabric will be imported in 54 inch widths and will be used for upholstery.
Note 1 to chapter 60 states in part:
This chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.
Since the instant fabric is a laminated fabric incorporating a layer of knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for style Supersuede will be 5407.92.2050, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: dyed: other, satin weave or twill weave. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style Leather Airs will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabric, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. The rate of duty will be 17.2% 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division