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NY L82178




January 20, 2005

CLA-2-54:RR:NC:TA:352 L82178

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.73.2060

Ms. Joelle Fiorito
Design Resources, Inc.
601 Union Street, Suite 4310
Seattle, Washington 98101-2327

RE: The tariff classification of an acrylic/polyester blend dobby woven upholstery fabric from China.

Dear Ms. Fiorito:

In your letter dated January 2, 2005 you requested a classification ruling.

The submitted sample, designated as style H-L #CN926H-L1005-1 “Beverly” with acrylic coating, is a dobby woven fabric composed of 90% filament acrylic and 10% filament polyester. It is characterized by a complex weave that accentuates the soft loops formed in the boucle yarns that form a substantial part of both the warp and the filling. This fabric has been constructed using yarns of different colors. It has been coated on one side with an acrylic coating, however, the coating is not visible to the naked eye. Weighing approximately 435 g/m2, this product will be imported in 144 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric.

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 the fabric designated as style H-L#CN926H-L1005-1 “Beverly” is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the dobby woven upholstery fabric will be 5407.73.2060, Harmonized Tariff Schedule of the United States (HTS), 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 synthetic filaments, of yarns of different colors, other, weighing more than 170 g/m2.. The duty rate will be 8.5 percent ad valorem.

This fabric falls within textile category designation 620. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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