CLA-2-55:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of a dobby-woven polyester/acrylic fabric from China
Dear Mr. Shah:
In your letter dated May 2, 2011, you requested a tariff classification ruling.
The submitted sample, identified as style Morgan, is a dobby-woven fabric constructed with yarns of different colors. According to the information provided, this fabric is woven using 28 single yarns per inch in the warp and 34 single yarns per inch in the filling, and weighs 311 g/m2. CBP laboratory analysis indicates that it is composed of 62.3% staple polyester fibers, 27.8% staple acrylic fibers and 9.9% filament polyester. Your correspondence indicates that this fabric will be imported in 56-inch widths and will be used for upholstery.
You indicate that this fabric has been coated or laminated on one side with an acrylic blend latex. This coating 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.
Since the plastic coating on style Morgan has been deemed not visible to the naked eye, 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 style Morgan will be 5512.99.0005, HTSUS, which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: other, other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division