CLA-2-54:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel Street West
Suite 201
Montreal, Quebec, Canada, H4N 2S7
RE: The tariff classification of a bonded upholstery fabric consisting of a printed woven polyester face fabric laminated to a knit polyester backing fabric, from China
Dear Mr. Ness:
In your letter received on October 21, 2015, you requested a tariff classification ruling. A sample was provided.
Pattern Bruna on base Libby is a bonded fabric consisting of a printed woven face fabric laminated to a bleached knit backing fabric. The face fabric is characterized by a retro-inspired abstract watercolor design. The adhesive that bonds these fabrics together is not visible in cross section. Although you stated in the original and subsequent submissions that the face fabric is composed wholly of polyolefin filament yarns and is of dobby weave construction, U.S. Customs & Border Protection (CBP) laboratory analysis found that the printed face fabric is of plain weave construction and is composed wholly of textured polyester filament yarns. Analysis also indicates that the bleached knit backing fabric, contains 12.5 stitches per centimeter in the vertical direction, and of of a two bar warp knit construction. The back guide bar yarn has 1/0, 1/2 movement; the front guide bar yarn has a 1/0, 3/4 movement. The movements of both guide bar yarns are in unison. The face fabric weighs 208.6 g/m2 and the backing fabric weighs 112.3 g/m2, with an overall bonded fabric weight of 320 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. You state that this fabric will be imported in widths of 146 centimeters and will be used for upholstery.
The applicable subheading for Pattern “Bruna on base Libby” will be 5407.54.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: printed, weighing more than 170 g/m2. The rate of duty will be 14.9% 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division