CLA-2-59:RR:NC:TA:350 F85350
Mr. John Rho
HMS International Fabrics Corporation
135 West 50th Street
New York, NY 10020
RE: The tariff classification of woven and knit upholstery fabrics both containing either a plastic or rubber back coating, from India.
Dear Mr. Rho:
In your letter dated April 10, 2000, you requested a classification ruling. The supplier is Reliance Industries Ltd., India.
Six samples were submitted, which included one each of the woven and knit fabrics both before and after the plastics or rubber coatings were applied.
The first set of samples, identified as style 7599, consists of a dobby woven fabric of yarns of different colors having the following fiber composition by weight:
43% Filament polyester (textured)
7% Spun polyester (carded)
42% Spun acrylic (carded)
8% Spun viscose (carded)
The yarn size in the warp is 1/155/34/250 filament polyester and the yarn size in the filling is 2/21 acrylic + 2/7 polyester/viscose. The number of single threads per centimeter in the warp is 65 and in the filling is 20. This material will be imported in widths of 56 inches.
In one instance, this material will be lightly coated on the under surface with an acrylics based plastics material [4% acrylic based high polymer synthetic water based thickener, 10-25% acrylic compounds, 71-86% water] which is not visible to the naked eye. In another instance, this material will be lightly coated on the under surface with a carboxylated butadiene rubber compound [4% acrylic based high polymer synthetic water based thickener, 15-35% rubber compounds, 61-81% water], which is considered a rubber for tariff purposes. This compound is also not visible to the naked eye. However, the tariff language for rubberized textile fabrics does not require a rubber compound to be visible to the naked eye. You provided the following weight specification for this material containing either the plastics or rubber coating:
. Wt. Of fabric: 312 g/m² (96%)
Wt. Of coating: 10 g/m² ( 4%)
Total wt.: 322 g/m² (100%)
The second set of samples, identified as style 66226, consists of a weft inserted warp knit fabric of yarns of different colors having the following fiber composition by weight:
19% Filament polyester (textured)
22% Spun polyester (carded)
59% Spun acrylic (carded)
The yarn size in the warp is 1/155/34/250 filament polyester + 2/21 spun acrylic. The yarn size in the filling is 2/21 spun acrylic + 2/15 spun polyester. The number of single threads per centimeter in the warp is 65 and in the filling is 20. This material will be imported in widths of 58 inches.
In once instance, this material will be lightly coated on the under surface with the same acrylics based plastics material used with style 7599, and again, it is not visible to the naked eye. In another instance, this material will be lightly coated on the under surface with a carboxylated butadiene rubber compound, also not visible to the naked eye. Again, the rubber compound is not required to be visible to the naked eye for the fabric to be considered a rubberized fabric. You provided the following weight specification for this material containing either the plastics or rubber coating:
Wt. Of fabric: 236 g/m² (97%)
Wt. Of coating: 7g/m² ( 3%)
Total wt.: 243 g/m² (100%)
The applicable subheading for style 7599 coated with acrylic plastic will be 5515.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, of acrylic or modacrylic staple fibers, mixed mainly or solely with man-made filaments. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for style 7599 coated with CBR rubber will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, not knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for style 66226 coated with acrylic plastic will be 6002.43.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, … warp knit, of man-made fibers, other than open –work, not stitch-bonded goods. The duty rate will be 11.6 percent ad valorem.
The applicable subheading for style 66226 coated with CBR rubber will be 5906.91.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.9 percent ad valorem.
Tariff numbers 5516.23.0090 and 6002.43.0080 fall within textile category designations 629 and 222, respectively. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. There are no textile restraints for the fabrics classified under HTS numbers 5906.91.2500 and 5906.99.2500, respectively.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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 George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division