CLA-2-55: OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Suite 201
Montréal, Québec, Canada H4N 2S7
RE: The tariff classification of a bonded upholstery fabric consisting of a printed woven polyester face fabric bonded to a fabric of plain weave construction, from China
Dear Mr. Ness:
In your letter dated February 05, 2015, you requested a tariff classification ruling. A sample of the fabric accompanied your request.
Pattern “Bryce Printed on Delight with Knit Backing” is a bonded fabric consisting of a woven face fabric laminated to a plain weave backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Although the specification sheets provided stated that the backing fabric is of knitted construction and the fabric is formed of 100% textured polyester filaments, U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the backing fabric is of plain weave construction and that this fabric contains by weight 7.8% textured filament yarns. CBP Lab analysis also found that the printed face fabric is of plain weave construction, weighs 335.4 g/m2, is composed of 47.7% polyester staple yarns, 44.5% polyester/flax staple yarns and 7.8% textured multifilament yarns, with an overall fiber content of 90.3% polyester and 9.7% flax. The bleached backing fabric is composed wholly of man-made fibers and is of plain weave construction, weighing 23.6 g/m2. The overall weight of this bonded fabric is 357.7 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. Your letter states that this fabric will be imported in widths of 140 centimeters and will be used for upholstery.
The applicable subheading for Pattern “Bryce Printed on Delight with Knit Backing” will be 5515.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers: of polyester staple fibers: other, 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 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