CLA-2-54:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
7209 Hwy 158 East
Stokesdale, NC 27357
RE: The tariff classification of two brushed polyester woven bonded fabrics from China
Dear Mr. Shah:
In your letter dated August 5, 2014, you requested a tariff classification ruling. Two fabric samples accompanied your request.
Style Classical NWB is a soft woven fabric, visually resembling a classic retro twill fabric, laminated to a nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Although the specifications sheet provided indicates that the fabric is composed wholly of textured polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. According to Customs and Border Protection (CBP) laboratory analysis, the face fabric is composed of 51.5% textured multifilament yarns and 48.9% staple yarns of different colors, is of a weave other than plain, twill or satin, is brushed or sanded, and weighs 185 g/m2. The non-woven backing fabric is composed of bleached man-made fibers and weighs 113.8 g/m2. The total fabric weight is 298.8 g/m2. Based on the relative values, 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. Your submission states that this fabric will be imported in 55-inch widths and will be used for upholstery.
Style Aranmore T/K is a bonded fabric consisting of a woven face and knit backing, and characterized by a dense heavily brushed surface. Although the specification sheet provided indicates that the face fabric was woven wholly of textured filament yarns, this fabric has been brushed or napped, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. CBP laboratory analysis has determined that the polyester face fabric, which has been dyed a single uniform color, is of a weave other than plain, satin, or twill, is composed of 66% staple and 34% textured filament yarns, and weighs 333.5 g/m2. The knit backing fabric is composed wholly of polyester yarns, is of a non-pile weft knit construction, and weighs 103 g/m2. The total fabric weight is 436.5 g/m2. Based on the relative values, 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. You state that the fabric will be imported in 55-inch widths and will be used for upholstery.
The applicable subheading for Style Classical NWB will be 5407.93.2090, 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: of yarns of different colors: other, other: other, other. The rate of duty will be 12% ad valorem.
The applicable subheading for Style Aranmore T/K will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division