CLA-2-58:OT:RR:NC:TA:350
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of five textile fabrics, for use in upholstery, etc., from China.
Dear Mr. Harris:
In your letter dated July 11, 2011, on behalf of your client Global Textile Alliance, you requested a tariff classification ruling.
Five representative samples were submitted which were identified as styles Intrigue, Imagery, Vroom, Triangle and Diamond Starr, respectively.
The first item, Intrigue, is stated to consist of a textile material composed of three distinct layers. Specifically, there is a dyed woven face fabric composed of an 80 percent polyester man-made fiber/20 percent cotton blend, a nonwoven backing layer composed of 100 percent polyester man-made fibers and a filling material situated in between these two layers composed of 100 percent polyester staple fibers. These three layers are secured together via vertical rows of quilting or stitching.
The second item, Imagery, is stated to consist of a textile material composed of three distinct layers. Specifically, there is a dyed woven face fabric composed of 100 percent polyester man-made fibers, a nonwoven backing layer composed of 100 percent polyester man-made fibers and a filling material situated in between these two layers composed of 100 percent polyester staple fibers. These three layers are secured together via vertical rows of quilting or stitching.
The third item, Vroom, is stated to consist of a textile material composed of two distinct layers. Specifically, there is a dyed brushed warp knit cut pile face fabric composed of 100% polyester and weighing 120 g/m2, bonded to a polyurethane foam layer weighing 80 g/m2, for a total weight of 200 g/m2, according to the information provided. The two layers are secured together using a flame lamination technique. This product will be imported in a width of 140 cm and is intended for use in automotive applications.
The fourth item, Triangle, which is black in color, is stated to consist of a woven fabric composed of 100 percent polyester man-made fibers that has been visible coated on one side with a compact polyvinyl chloride plastics (PVC) material. This compact PVC layer has been embossed to produce a woven effect. You provided the following weight specifications for this material:
Wt. of Textile: 310 g/m² (86%)
Wt. of PVC: 50 g/m² (14%)
Total Wt.: 360 g/m²
The fifth item, Diamond Starr, is stated to consist of a textile material composed of two distinct layers. Specifically, there is a dyed woven face fabric composed of 100% polyester filament yarns and weighing 270 g/m2, backed with a 100% polypropylene filament nonwoven fabric weighing 80 g/m2, for a total weight of 350 g/m2, according to the information provided. The two layers are secured together by embroidery stitching featuring a diamond design. This product will be imported in a width of 144 cm.
The applicable subheading for the styles Intrigue and Imagery will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products in the piece, … of man-made fibers. The rate of duty will be 8 percent ad valorem.
The applicable subheading for style Vroom will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other: velour. The rate of duty will be 17.2 percent ad valorem.
The applicable subheading for style Triangle will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for style Diamond Starr will be 5810.92.9080, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other: other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58, which states that the rate of duty is 7.4 percent ad valorem, “but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.” Since the base fabric would be classifiable in subheading 5407.61.9935, HTSUS, with a rate of duty of 14.9% percent if not embroidered, the rate of duty for style Diamond Starr will be 14.9 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