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 woven polyester fabrics for use in the manufacture of window blinds, from Turkey
Dear Mr. Singer:
In your letter dated May 7, 2013, on behalf of your client Louvolite (Canada) Limited, you requested a tariff classification ruling. Five samples accompanied your request. Based on your original submission and subsequent correspondence, all of these fabrics will be imported in widths of 210 - 223 centimeters and will be used in the manufacture of window blinds.
Style Shantung is characterized by a geometric line pattern. According to Customs and Border Protection (CBP) laboratory analysis, it is composed wholly of textured polyester filament yarns, is dyed a single uniform color, is of a woven construction other than plain, twill or satin weave, and weighs 197.1 g/m2. It contains 55.5 single yarns per centimeter in the warp and 23.2 single yarns per centimeter in the filling.
Style Glacier is characterized by a vintage floral pattern. According to CBP laboratory analysis, it is composed wholly of textured polyester filament yarns of different colors and is of woven construction other than plain, twill or satin weave. It contains 52 single yarns per centimeter in the warp and 26 single yarns per centimeter in the filling and weighs 192.2 g/m2.
Style Aspen is characterized by an intricate vine pattern. According to CBP laboratory analysis, it is a woven jacquard fabric, composed wholly of multifilament polyester yarns of different colors, 58.8% textured and 41.2% non-textured. The fabric contains 53.8 single yarns per centimeter in the warp and 25 single yarns per centimeter in the filling and weighs 197.2 g/m2.
Style Vines is characterized by a delicate burn-out floral/vine pattern. According to CBP laboratory analysis, it is composed of 75.5% non-textured polyester filament and 24.5% rayon staple yarns. The fabric is of woven construction other than plain, twill or satin weave and is composed of yarns of different colors. It contains 29.5 single yarns per centimeter in the warp and 53.3 single yarns per centimeter in the filling and weighs 113.7 g/m2.
Style Topaz is characterized by a “stone-like” appearance and has an application of a plastic coating on the reverse side of the fabric. According to CBP laboratory analysis, this fabric is of plain weave construction and is composed of yarns of different colors, and weighs 194.1 g/m2.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); …
Although your specifications sheets for styles Shantung, Glacier, Aspen and Vines state that a vinyl-based or PVA/PVC coating has been applied to these fabrics, the coating is not visible to the naked eye. Therefore, these fabrics are not considered to be coated fabrics either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile, or as a plastic product of chapter 39.
The applicable subheading for style Shantung will be 5407.52.2060, 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 textured polyester filaments: dyed: other, weighing more than 170 g/m2. The duty rate will be 14.9% ad valorem.
The applicable subheading for style Glacier will be 5407.53.2060, 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 textured polyester filaments: of yarns of different colors, other, weighing more than 170 g/m2. The rate of duty will be 12% ad valorem.
The applicable subheading for style Aspen will be 5407.69.4060, 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 more than 170 g/m2. The rate of duty will be 8.5% ad valorem.
The applicable subheading for style Vines will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other: other: other, other. The rate of duty will be 12% ad valorem.
The applicable subheading for style Topaz 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 (646) 733-3045.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division