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 dyed bonded textile upholstery fabric from China
Dear Mr. Ness:
In your letter dated October 16, 2015, you requested a tariff classification ruling.
The submitted sample, identified as Pattern Trance, is a bonded fabric consisting of a dyed woven face fabric laminated to a knit backing fabric. According to your submission the face fabric is of jacquard weave construction and is composed wholly of non-textured polyester filament yarns, and the backing fabric is of woven polyester. The spec sheet indicates that the face fabric weighs 260 g/m2, and the backing weighs 35 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 this fabric will be imported in widths of 142 - 145 centimeters and will be used for upholstery.
The applicable subheading for Pattern Trance will be 5407.61.9935 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, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other: other, dyed: weighing more than 170 g/m2. The rate of duty will be 14.9 percent 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 Dunajksi at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division