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 five bonded or coated woven polyester fabrics for use in the manufacture of window coverings, from Belgium and Turkey
Dear Mr. Singer:
In your letter dated May 25, 2013, on behalf of your client Louvolite (Canada) Limited, you requested a tariff classification ruling. Five samples accompanied your request. According to your original submission and subsequent communications, these fabrics will be imported in widths of 240-290 centimeters and will be used in the manufacture of window coverings.
Style Regency Stripe consists of a woven face fabric bonded to a woven backing fabric. The plastic adhesive layer that bonds these fabrics together is not visible in cross section. This fabric is characterized by its classic wide striped pattern that emits a slight sheen. According to CBP laboratory analysis, the face fabric is composed of 56.6% non-textured multifilament polyester and 43.4% textured multifilament polyester yarns of different colors, is of a weave other than plain, twill or satin, and weighs 158.8 g/m2. The twill weave backing fabric is composed of 65.9% polyester and 34.1% cotton, and weighs 150.3 g/m2. The overall weight of this fabric is 422.4 g/m2. Based on the relative weights, 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 Regency Stripe be classified as a dyed woven fabric of synthetic filament yarn under subheading 5407.69.2060, Harmonized Tariff Schedule of the United States (HTSUS). However, the face fabric is woven of yarns of different colors.
The applicable subheading for Style Regency Stripe will be 5407.69.4010, 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, of yarns of different colors: other, weighing not more than 170 g/m2. The rate of duty will be 8.5% ad valorem.
Style Shot Silk consists of a woven face fabric bonded to a woven backing fabric. The plastic adhesive layer that bonds these fabrics together is not visible in cross section. This fabric is characterized by slubs, which create a silk-like nubby texture. According to CBP laboratory analysis, the face fabric is of composed wholly of non-textured polyester filament yarns of different colors, is of plain weave construction and weighs 103.9 g/m2. The twill weave backing fabric is composed of 66.9% polyester and 33.1% cotton, and weighs 156.0 g/m2. The overall weight of this fabric is 371.7 g/m2. Based on the relative weights, 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.
Panacea consists of a woven face fabric bonded to a woven backing fabric. The plastic adhesive layer that bonds these fabrics together is not visible in cross section. The fabric surface is characterized by a wrinkled appearance and texture. According to CBP laboratory analysis, the face fabric is of composed wholly of non-textured filament polyester yarns of different colors, is of plain weave construction, and weighs 115.4 g/m2. The twill weave backing fabric is composed of 66.0% polyester and 34.0% cotton, and weighs 150.2 g/m2. The overall weight of this fabric is 385.3 g/m2. Based on the relative weights, 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 Styles Shot Silk and Panacea be classified as fabrics containing cotton under subheading 5407.82, HTSUS. However, neither face fabric is mixed with cotton.
The applicable subheading for Styles Shot Silk and Panacea will be 5407.61.9945, 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 non-textured polyester filaments: other, other, of yarns of different colors, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 14.9% ad valorem.
Style Chenille is a woven fabric bonded to a woven backing fabric. The plastic adhesive layer that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by chenille yarns, visible on both sides of the fabric. According to CBP laboratory analysis, the face fabric is composed wholly of polyester yarns of different colors, features chenille yarns in the filling direction, is of a weave other than plain, twill or satin, and weighs 249.3 g/m2. The twill weave backing fabric is composed of cotton/polyester yarns and weighs 151.9 g/m2. The overall weight of this fabric is 517.3 g/m2. Based on the relative weights, 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 Chenille be classified as a woven fabric of synthetic filament yarn under subheading 5407.69.2060, HTSUS. However, this fabric contains chenille yarns; fabrics containing chenille yarns are classified in chapter 58 of the HTSUS.
The applicable subheading for Style Chenille will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% ad valorem.
Style Fresco is a coated woven fabric. According to CBP laboratory analysis, the polyester woven face is of a weave other than plain, twill or satin and weighs 368.1 g/m2. It has been coated on one surface with an acrylic-type plastic material, which constitutes 55.2% of the total weight of the coated fabric.
The applicable subheading for Style Fresco will be 5903.90.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: other. The rate of duty will be 7.5% 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 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