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NY L89242




April 26, 2006

CLA-2-54:RR:NC:TA:352 L89242

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.53.2060; 5515.12.0040; 6001.22.0000

Mr. Brett Ian Harris
McKenna, Long & Aldridge LLP
1900 K Street, NW
Washington, DC 20006

RE: The tariff classification of three upholstery fabrics from China.

Dear Mr. Harris:

In your letter dated November 30, 2005, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling.

Three samples of upholstery fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Monza”, indicates that it is dobby woven fabric composed of 94.3% textured filament polyester and 5.7% staple polyester. It is characterized by a rough mottled surface created by the use of boucle yarns in the filling. This product is manufactured using yarns of different colors. Weighing 398 g/m2, this fabric will be imported in 147 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric.

Laboratory analysis of style “Fascination” indicates that it is a bonded fabric consisting of a brushed woven face fabric laminated by means of a plastic adhesive to a woven backing fabric. The plastic adhesive that bonds the two fabrics together is not visible in cross section. The face fabric is a satin woven fabric composed of 50.5% staple polyester and 49.5% 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 132.9 g/m2. The backing fabric is a bleached plain woven fabric composed of 100% staple polyester. Weighing 111.1 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 148 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 273 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. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of style “Nubuck” indicates that it is a bonded fabric consisting of a satin woven face fabric laminated by means of a plastic adhesive to a weft knit backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric is a satin woven fabric composed of 64.5% filament polyester and 35.5% staple polyester. It is characterized by a dense fibrous surface created by a brushing or sanding process subsequent to weaving and features a mottled surface of randomly distributed dots produced by embossing with a hot roller. 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 122.9 g/m2. The backing fabric is a brushed unbleached or bleached weft knit fabric of looped pile construction. It is composed of 100% staple polyester and weighs 205.1 g/m2. Imported in 148 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 379.5 g/m2. Your correspondence indicates that this product 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 that bonds the fabric layers together in the product designated as style “Fascination” 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 or as a plastic product 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, states that heading 5903 does not include goods similar to the bonded fabric designated as style “Fascination”. 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 style “Fascination” is assembled in layers and no plastic is visible in cross section, it is excluded from classification in heading 5903, HTS, as a textile fabric laminated with plastics.

Note 1 to chapter 60 states in part:

This chapter does not cover:

Knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

Since the product designated as style “Nubuck” is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS.

The applicable subheading for the dobby woven fabric designated as style “Monza” will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), 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 textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 12 percent ad valorem.

The applicable subheading for the bonded woven fabric designated as style “Fascination” 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 or solely with man-made filaments, satin weave or twill weave. The duty rate will be 12 percent ad valorem.

The applicable subheading for the bonded fabric designated as style “Nubuck” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.2 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/.

Style “Monza” falls within textile category designation 620. Style “Fascination” falls within textile category designation 628 while style “Nubuck” falls within textile category designation 224. At the present time style “Monza” is subject to both quota restraints and visa requirements while styles “Fascination” and “Nubuck” are not subject to either quota restraints or visa requirements. 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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