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HQ 960879




November
13, 1997

CLA-2 RR:TC:TE 960879 SG

CATEGORY: CLASSIFICATION

TARIFF NO.: 5907.00.6000

Roy L. Simmons
Microfibers Inc.
P.O. Box 24249
3801 Kimwell Drive
Winston-Salem, North Carolina 27114

RE: Upholstery fabric to be exported from the United States

Dear Mr. Simmons:
.
This is in response to your letter dated August 12, 1997, in which you requested a ruling so that you could apply the correct tariff classification to flocked upholstery fabric you will be exporting from North Carolina to other parts of the world. A sample was submitted with your ruling request.

FACTS:

The merchandise at issue consists a plain woven backing fabric composed of 65% polyester and 35% cotton fibers that has been coated on one surface with 100% nylon fiber flock. The flocked surface has been printed. The fabric is manufactured in North Carolina, and will be exported from North Carolina for sale outside of the United States..

ISSUE:

What is the classification of the fabric in question under Schedule B.

LAW AND ANALYSIS:

The fabric in question is manufactured in the United States and then exported. General Statistical Note 5, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in pertinent part:

Except as noted below, the statistical reporting numbers for articles classified in chapters 1 through 97 of this schedule may be used in place of comparable Schedule B numbers on the Shipper's Export Declaration. Statistical reporting numbers for articles covered by
2
chapters 98 and 99 of this schedule may only be used on import entries. Schedule B numbers may not be reported on import entries in place of HTS numbers...

Heading 5907, HTSUSA, provides for textile fabrics otherwise impregnated, coated or covered, provided the impregnation, coating or covering can be seen with the naked eye.. The Explanatory Notes to Heading 5907 provides that the fabrics covered here include:..(G) Fabric, the surface of which is coated with...other materials and sprinkled with a fine layer of other material such as: (1) Textile flock...Fabrics covered with textile flock or dust to produce imitation pile remain classified in this heading. Accordingly, the sample fabric is classifiable in heading 5907.

HOLDING:

The sample fabric is classifiable in subheading 5907.00.6000, Schedule B, under the provision for textile fabric otherwise impregnated, coated or covered, ...of man-made fibers.

Sincerely,

John Durant, Director,
Commercial Rulings Division

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