United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY L86934 - NY L88768 > NY L87993

Previous Ruling Next Ruling
NY L87993




March 14, 2006

CLA-2-55:RR:NC:TA:352 L87993

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040; 5407.93.2050

Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
High Point, NC 27265

RE: The tariff classification of six bonded upholstery fabrics from China and Taiwan.

Dear Mr. Shah:

In your letter dated September 29, 2005 you requested a classification ruling. The submitted samples cannot be returned as requested since they were consumed in analysis.

Six samples of woven bonded upholstery fabrics accompanied your request for a ruling. Laboratory analysis of the first fabric, designated as style “Dunlap”, indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric’s cross section is examined. The face fabric is a 4 X 1 satin woven fabric composed of 45.1% filament polyester and 54.9% staple polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is dyed a single uniform color and weighs 163.4 g/m2. The backing fabric is a bleached plain woven fabric composed of 67.3% cotton and 32.7% staple polyester. Weighing 173.8 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 152 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 350.6 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Laboratory analysis of style “Cheyenne” indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric’s cross section is examined. The face fabric is a 4 X 1 satin woven fabric composed of 35.9% filament polyester and 64.1% staple polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is constructed using yarns of different colors and weighs 179.4 g/m2. The backing fabric is a bleached plain woven fabric composed of 65% cotton and 35% staple polyester. Weighing 179.6 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 375.7 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Laboratory analysis of style “Expedition” indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric cross section is examined. The face fabric is a 4 X 1 satin woven fabric composed of 37.6% filament polyester and 62.4% staple polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is constructed using yarns of different colors and weighs 183.8 g/m2. The backing fabric is a bleached plain woven fabric composed of 63.9% cotton and 36.1% staple polyester. Weighing 187.5 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 371.3 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Laboratory analysis of style “Assassin” indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric’s cross section is examined. The face fabric is a 4 X 1 satin woven fabric composed of 53.6% filament polyester and 46.4% staple polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is constructed using yarns of different colors and weighs 152.6 g/m2. The backing fabric is a bleached plain woven fabric composed of 70.1% staple polyester and 29.9% cotton. Weighing 140.9 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 293.5 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Laboratory analysis of style “Vigilante” indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric’s cross section is examined. The face fabric is a 4 X 1 twill woven fabric composed of 48.3% filament polyester and 51.7% staple polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is dyed a single uniform color and weighs 169.8 g/m2. The backing fabric is a bleached plain woven fabric composed of 28.5% cotton and 71.5% staple polyester. Weighing 147.5 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 317.3 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Laboratory analysis of style “Revenge” indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a dyed weft knit backing fabric. The plastic adhesive which bonds the two fabrics together is not visible to the naked eye when the fabric’s cross section is examined. The face fabric is a satin woven fabric composed of 51.2% staple polyester and 48.8% filament polyester. This fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. Although the face fabric was initially woven with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric is constructed using yarns of different colors and weighs 165.2 g/m2. The backing fabric is a dyed weft knit fabric composed of 100% filament polyester. Weighing 84.8 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 147 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the weight of the adhesive layer weighs 250 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good 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 coatings on all the fabrics are not visible to the naked eye, these fabric 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.

In addition, The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state that heading 5903 does not include goods similar to the bonded fabric which are the subjects of this ruling. The Explanatory Note to heading 5903 states in part that:

The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.

Since all the styles involved in this ruling are assembled in layers and no plastic is visible in cross section, they are excluded from classification in heading 5903, HTS, as textile fabrics laminated with plastics.

The applicable subheading for the five fabrics designated as styles “Dunlap”, “Cheyenne”, “Expedition”, “Vigilante” and “Revenge” will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the fabric designated as style “Assassin” will be 5407.93.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, of yarns of different colors, other, other, other, satin weave or twill weave. The rate of duty will be 12 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

All six bonded fabrics fall within textile category designation 628. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. At the present time goods in this quota category are not subject to either quota restraints or visa requirements when produced in either China or Taiwan. 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,

Previous Ruling Next Ruling

See also: