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NY K82603




June 29, 2004
CLA-2-55:RR:NC:TA:352 K82603

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0090

Ms. Leslie Araki
SST International
10415 La Cienega Blvd.
P.O. Box 45055
Los Angeles, CA 90045

RE: The tariff classification of three woven laminated polyester fabrics from Taiwan.

Dear Ms. Araki:

In your letter dated January 19, 2004, on behalf of your client Dorell Fabrics Co., you requested a classification ruling.

Three samples of woven bonded fabric accompanied your request for a ruling. The first, designated as style M8838T, is a bonded fabric consisting of a woven face fabric laminated by means of an adhesive to a plain woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 57.6% staple polyester and 42.4% filament polyester. Although this face fabric was woven wholly of polyester filament yarns, subsequent buffing or sanding has broken the fibers in a portion of the yarns creating yarns with staple fibers. The face fabric is constructed using yarns of different colors and is characterized by a fibrous textured surface emphasizing the weave pattern. It weighs 288.6 g/m2 and is woven with a complex weave featuring groups of two specialty yarns in the filling which weave as one. The backing fabric is a plain woven bleached fabric composed of 57.4% staple polyester and 42.6% staple cotton. Weighing 128.9 g/m2, this backing fabric functions to stiffen and reinforce the face fabric. The combined weight of the laminated fabric is 417.5 g/m2 and it will be imported in 145 centimeter widths. Based on the relative value, weight and function of the two fabrics that form this bonded fabric, it is the face fabric that imparts this product with its essential character.

Style M8833T, is a bonded fabric consisting of a woven face fabric laminated by means of an adhesive to a plain woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 57.3% staple polyester and 42.7% filament polyester. Although this face fabric was woven wholly of polyester filament yarns, subsequent buffing or sanding has broken the fibers in a portion of the yarns creating yarns with staple fibers. The face fabric is constructed using yarns of different colors and is characterized by a fibrous textured surface emphasizing the weave pattern. It weighs 289 g/m2 and is woven with a complex weave featuring groups of two specialty yarns in the filling which weave as one. The backing fabric is a plain woven bleached fabric composed of 51.5% staple polyester and 48.5% staple cotton. Weighing 132.5 g/m2, this backing fabric functions to stiffen and reinforce the face fabric. The combined weight of the laminated fabric is 421.5 g/m2 and this product will be imported in 145 centimeter widths. Based on the relative value, weight and function of the two fabrics that form this bonded fabric, it is the face fabric that imparts this product with its essential character.

Style M8834T, is a bonded fabric consisting of a woven face fabric laminated by means of an adhesive to a plain woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 53.8% staple polyester and 46.2% filament polyester. Although this face fabric was woven wholly of polyester filament yarns, subsequent buffing or sanding has broken the fibers in a portion of the yarns creating yarns with staple fibers. The face fabric is constructed using yarns of different colors and is characterized by a fibrous textured surface emphasizing the weave pattern. It weighs 294.3 g/m2 and is woven with a complex weave featuring groups of two specialty yarns in the filling which weave as one. The backing fabric is a plain woven bleached fabric composed of 51.8% staple polyester and 48.2% staple cotton. Weighing 131.8 g/m2, this backing fabric functions to stiffen and reinforce the face fabric. The combined weight of the laminated fabric is 426.1 g/m2 and this product will be imported in 145 centimeter widths. Based on the relative value, weight and function of the two fabrics that form this bonded fabric, it is the face fabric that imparts this product with its essential character.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the plastic coating on these fabrics is not visible to the naked eye, these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile nor as plastic products of chapter 39.

The applicable subheading for the all three bonded fabrics will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, other. The duty rate will be 12 percent ad valorem.

These three bonded fabrics fall within textile category designation 629. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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