CLA-2-58:OT:RR:NC:N3:352
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
One Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of a bonded upholstery fabric consisting of a polyester woven fabric of cut warp pile construction laminated to a plain-woven backing fabric from China
Dear Mr. Pipitone:
In your letter dated October 22, 2012, on behalf of Richloom Fabrics, you requested a tariff classification ruling.
The submitted sample, identified as style Coleman Bonded, consists of a woven cut pile face fabric bonded to a plain weave backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Based on U. S. Customs and Border Protection laboratory analysis, the face fabric is a woven fabric of cut warp pile construction, composed of 91.1% polyester and 8.9% nylon, weighing 320.6 g/m2. The plain weave backing fabric is composed of 92.9% polyester and 7.1% cellulose (cotton/rayon), and weighs 101.5 g/m2. The overall weight of the bonded fabric is 426.6 g/m2. Your correspondence indicates that this product will be imported in widths of 54 inches and will be used for upholstery.
Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states:
Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not bonded, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59. The applicable subheading for style Coleman Bonded will be 5801.37.5010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: warp pile fabrics: cut, over 271 grams per square meter. 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,
Thomas J. Russo
Director
National Commodity Specialist Division