CLA-2-54: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 two bonded fabrics consisting of polyester/polyolefin woven face fabrics laminated to nonwoven backing fabrics, from Turkey
Dear Mr. Shah:
In your letter dated May 17, 2012, you requested a tariff classification ruling. Two fabric samples were provided.
Style RD99150 is a bonded fabric consisting of a woven face fabric and a nonwoven backing fabric. CBP laboratory analysis indicates that the face fabric is woven of multifilament yarns of different colors composed of 63.4% polyester and 36.6% olefin; it contains 33.1 single yarns per centimeter in the warp and 9.7 single yarns per centimeter in the filling and weighs 87.2 g/m2. The nonwoven backing fabric is composed wholly of olefin fibers and weighs 22.2 g/m2. The combined fabric weighs 122.7 g/m2. Based on the relative weight, value, function and decorative appeal of the fabrics that form this composite good, it is the woven face fabric which imparts this bonded upholstery fabric with its essential character. Your correspondence indicates that this fabric will be imported in 88 inch widths and will be used for mattress ticking.
Style RD99175 is a bonded fabric consisting of a woven face fabric and a nonwoven backing fabric. CBP laboratory analysis indicates that the face fabric is woven of textured multifilament yarns of different colors composed of 64.1% polyester and 35.9% polyolefin; it contains 32.8 single yarns per centimeter in the warp and 9.3 single yarns per centimeter in the filling and weighs 87.1 g/m2. The nonwoven backing fabric is composed wholly of polyolefin and weighs 21.5 g/m2. The combined fabric weighs 125.1 g/m2. Based on the relative weight, value, function and decorative appeal of the fabrics that form this composite good, it is the woven face fabric which imparts this bonded upholstery fabric with its essential character. Your correspondence indicates that this fabric will be imported in 88 inch widths and will be used for mattress ticking.
The applicable subheading for styles RD99175 and RD99150 will be 5407.73.2015, 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 synthetic filaments: of yarns of different colors: other, weighing not more than 170 g/m2. The rate of duty will be 8.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division