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NY L82799





July 18, 2005

CLA-2-60:RR:NC:TA:352 L82799

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500; 6001.92.0010; 6001.92.0020; 6001.92.0030

Mr. Bob Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of five fabrics from China.

Dear Mr. Glover:

In your letter dated February 24, 2005, on behalf of your client Morgan Fabrics Corporation you requested a classification ruling.

Five samples of fabric accompanied your request for a ruling. Laboratory analysis of the sample designated as style “Revolver Suede” indicates that it is a satin woven fabric composed of 53.7% staple polyester and 46.3% filament polyester. It was constructed using 75 denier filament yarns in the warp and 235 denier filament yarns in the filling, however, subsequent sanding or brushing has broken the fiber in a portion of the yarns creating a fabric that is in part of staple polyester fiber. The fabric is characterized by a dense fibrous surface simulating a suede finish that has been created by a sanding or brushing process. Weighing 174.9 g/m2, this product will be imported in 144 centimeter widths. It has been coated on one side with an application of polyurethane plastic which is visible to the naked eye. The plastic coating weighs approximately 62 g/m2 which represents approximately 35% of the total weight of the fabric. Your correspondence indicates that this fabric will be used as an upholstery fabric.

Laboratory analysis of style “Cuddles” indicates that it is a bonded fabric consisting of a dyed knit face fabric laminated by means of a cellular plastic middle layer to a bleached plain woven backing fabric. The face fabric is a 2 bar warp knit cut pile fabric composed of 100% polyester. Weighing 241.3 g/m2, it is characterized by a dense pile surface and features 15 stitches per centimeter in the vertical direction. The backing fabric is a bleached plain woven fabric composed of 74.3% polyester and 25.7% cotton. It weighs approximately 116.9 g/m2 and provides a reinforcing a stiffening function for the bonded upholstery fabric. The face and backing fabric have been laminated together by means of a polyurethane foam layer that is visible in cross section. The foam layer weighs 35.5 g/m2. The weight of the bonded fabric including the face fabric, backing fabric and the plastic foam layer is 393.7 g/m2. This product will be imported in 150 centimeter widths.

Laboratory analysis of style “Plush” indicates that it is a dyed 2 bar warp knit fabric of cut pile construction. It is composed of 100% polyester and weighs 379.8 g/m2. It is characterized by a dense pile surface that is said to be 3 millimeters in height. It has been coated with an application of acrylic plastic on the back surface of the fabric, however the coating is not visible to the naked eye. This item contains 22 stitches per centimeter in the vertical direction and will be imported in 150 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of style “Maniac” indicates that it is a bonded fabric consisting of a dyed knit face fabric laminated by means of an adhesive to a bleached plain woven backing fabric. The face fabric is a 2 bar warp knit cut pile fabric composed of 100% polyester. Weighing 254.9 g/m2, it is characterized by a dense pile surface and features 15 stitches per centimeter in the vertical direction. The backing fabric is a bleached plain woven fabric composed of 72.9% polyester and 27.1% cotton. It weighs approximately 119.3 g/m2 and provides a reinforcing and stiffening function for the bonded upholstery fabric. The face and backing fabric have been laminated together by means of a plastic adhesive that is not visible in cross section. The weight of the bonded fabric including the face fabric, backing fabric and the plastic adhesive is 374.2 g/m2. This product will be imported in 142 centimeter widths.

Laboratory analysis of style “Mammoth” indicates that it is a bonded fabric consisting of a dyed knit face fabric laminated by means of a cellular plastic middle layer to an unbleached or bleached brushed knit backing fabric. The face fabric is a 2 bar warp knit cut pile fabric composed of 100% polyester. Weighing 318.5 g/m2, it is characterized by a dense pile surface and features 9.7 stitches per centimeter in the vertical direction. The backing fabric is an unbleached or bleached brushed two bar warp knit fabric composed of 100% polyester. It weighs approximately 159.7 g/m2 and provides a reinforcing function for the bonded upholstery fabric. The face and backing fabric have been laminated together by means of a foam layer that is visible in cross section. The weight of the bonded fabric including the face fabric, backing fabric and the plastic foam layer is 517 g/m2. This product will be imported in 150 centimeter widths.

The applicable subheading for the coated satin woven fabric designated as style “Revolver Suede” will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane, of man-made fibers, other, other. The duty rate will be 7.5% ad valorem.

The applicable subheading for the bonded fabrics designated as styles “Cuddles” and “Maniac” will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. The duty rate will be 17.2% ad valorem.

The applicable subheading for the warp knit fabric of cut pile construction designated as style “Plush” will be 6001.92.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” and terry fabrics, knitted or crocheted, other, of man-made fibers, over 271 grams per square meter, velour. The duty rate will be 17.2% ad valorem.

The applicable subheading for the bonded fabrics designated as style “Mammoth” will be 6001.92.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” and terry fabrics, knitted or crocheted, other, of man-made fibers, over 271 grams per square meter, other. The duty rate will be 17.2% ad valorem.

Style “Revolver Suede” falls within textile category designation 229 while styles “Cuddles”, “Plush”, “Maniac” and “Mammoth” fall within textile category designation 224. 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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