CLA-2-59:OT:RR:NC:N3:352
Mr. Stephen L. Fodor
Customs Services & Solutions Inc.
5833 Stewart Parkway, Suite102
Douglasville, GA 30135
RE: The tariff classification of four bonded upholstery fabrics, from China
Dear Mr. Fodor:
In your letter dated June 27, 2014 you requested a tariff classification ruling on behalf of King Textiles LLC. Four samples were provided.
Style Blanche/DTP672-B Backing is a bonded fabric consisting of a coated knit fabric laminated to a brushed woven backing fabric. The coated surface has been embossed with a crackled pattern, giving the impression of elephant hide. According to your original submission, specification sheets and subsequent contact, this fabric consists of three layers: the first layer is composed of polyurethane (PU) weighing 140 g/m2; the second layer is composed of knitted polyester fabric weighing 190 g/m2; the third layer consists of a brushed woven TC backing weighing 105 g/m2. Your letter states that this fabric will be used for the upholstery of sofas.
The applicable subheading for Style Blanche/DTP672-B Backing will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane. The rate of duty will be 7.5% ad valorem.
Style Blanche/DTP672-Fleece Backing is a bonded fabric consisting of a coated knit fabric laminated to a knit fleece backing fabric. The coated surface has been embossed with a crackled pattern, giving the impression of elephant hide. According to your original submission, specification sheets and subsequent contact, this fabric consists of three layers: the first layer is composed of polyurethane (PU) weighing 140 g/m2; the second layer is composed of knitted polyester fabric weighing 190 g/m2; the third layer consists of a knit polyester pile fleece backing weighing 160 g/m2. Your letter states that this fabric will be used for the upholstery of sofas.
Note 1 to Chapter 60 states in part that this chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.
Since the bonded fabric Blanche/DTP672-Fleece Backing incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTS.
The applicable subheading for Style Blanche/DTP672-Fleece Backing will be 6001.22.0000 HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. 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 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.
Your inquiry does not provide enough information for us to give a classification ruling on the fabrics labeled as Tuscan/DTP321L and Lagrange/DTP442L. Tuscan is identified as having a top layer of polyurethane, a middle leather of knitted polyester fabric and a backing layer of leather scrap. Lagrange is identified as having a top layer of polyurethane, a middle layer of woven polyester fabric and a backing layer of leather scrap. Please specify whether the knitted polyester layer of Tuscan and the woven polyester layer of Lagrange are brushed, pile, or of any construction other than a plain knit and a plain weave. For both Tuscan and Lagrange, provide a breakdown showing a separate weight percentage for the polyurethane layer, for the polyester layer, and for the leather scrap layer. When this information is available, you may wish to consider resubmission of your request. The samples of the instant fabrics, Tuscan and Lagrange, will be held in this office for 60 days pending receipt of your follow-up request.
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 on the information needed for the two bonded leather-backed fabric Styles Tuscan/DTP321L and Lagrange/DTP442L, please contact National Import Specialist Joan Mazzola at [email protected].
If you have any questions regarding the bonded polyurethane (PU)-coated fabrics, Styles DTP672/Blanche (B-backing and fleece backing), please contact National Import Specialist Maribeth Dunajski at maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division