CLA-2-54:OT:RR:NC:N3:352
Mr. Thomas Singer
iCustom Broker, Inc.
2810 Sweet Home Road
Amherst, NY 14228
RE: The tariff classification of three bonded woven polyester fabrics for use in the manufacture of window coverings, from Belgium
Dear Mr. Singer:
In your letter dated April 2, 2013, on behalf of your client Louvolite (Canada) Limited, you requested a tariff classification ruling. Three samples accompanied your request. According to your initial request and subsequent correspondence, these fabrics will be imported in widths of 240-290 centimeters and will be used in the manufacture of window coverings.
Style Leno consists of a woven face fabric bonded to a woven backing fabric. The adhesive layer that bonds these fabrics together is not visible in the cross section. This fabric is characterized by a printed geometric pattern. According to CBP laboratory analysis, the printed five-harness satin weave face fabric is composed wholly of non-textured filament polyester and weighs 128.2 g/m2. The woven backing fabric weighs 148.1 g/m2, for a combined overall weight for the bonded fabric of 397.8 g/m2. Based on the relative weight, 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.
In your letter, you suggest that this fabric be classified as a dyed woven fabric of filament yarn under subheading 5407.69.2060, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP laboratory analysis and visual examination have determined that the face fabric is composed wholly of non-textured polyester filament yarns and is printed.
The applicable subheading for Style Leno will be 5407.61.9965, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, printed, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 14.9% ad valorem.
Style Rio consists of a woven face fabric bonded to a woven backing fabric. The adhesive layer that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by a printed geometric dotted pattern. According to CBP laboratory analysis, the printed five-harness satin weave face fabric is composed of 54.6% non-textured filament polyester yarns and 45.4% textured filament polyester yarns, and weighs 127.6 g/m2. The woven backing fabric weighs 151.8 g/m2, for a combined overall weight for the bonded fabric of 383.4 g/m2. Based on the relative weight, 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.
In your letter, you suggest that Style Rio be classified as a woven fabric of synthetic filament yarn weighing more than 170 g/m2 under subheading 5407.69.9060, HTSUS. However, the face fabric, by which this fabric will be classified, does not weigh more than 170 g/m2.
The applicable subheading for Style Rio will be 5407.69.9010, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments: other: printed, weighing not more than 170 g/m2. The rate of duty will be 14.9% ad valorem.
Style Satin consists of a woven face fabric bonded to a woven backing fabric. The adhesive layer that bonds these fabrics together is not visible in the cross section. Style Satin is characterized by a glossy surface. According to CBP laboratory analysis, the five-harness satin weave face fabric, dyed a single uniform color, is composed of 54.2% non-textured filament polyester and 45.8% textured filament polyester, and weighs 128.3 g/m2. The woven backing fabric weighs 150.2 g/m2, for a combined overall weight for the bonded fabric of 391.8 g/m2. Based on the relative weight, 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.
In your letter, you suggest that Style Satin be classified as a woven fabric of synthetic filament yarn under weighing more than 170 g/m2 under subheading 5407.69.2060, HTSUS. However, the face fabric, by which this fabric will be classified, does not weigh more than 170 g/m2.
The applicable subheading for Style Satin will be 5407.69.2010, 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 polyester filaments: containing 85 percent or more by weight of polyester filaments: other: dyed, weighing not more than 170 g/m2. The duty rate will be 14.9% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division