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NY L89360




January 30, 2006

CLA-2-54:RR:NC:TA:352 L89360

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.73.2015

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

RE: The tariff classification of three polyolefin/polyester blend jacquard woven mattress ticking fabrics from Turkey.

Dear Mr. Shah:

In your letter dated January 11, 2006 you requested a tariff classification ruling.

Three samples of woven mattress ticking fabrics accompanied your request for a ruling. The first, designated as style V3001 Gold, is a jacquard woven fabric composed of 52% filament polyolefin and 48% filament polyester. This product is constructed using yarns of different colors and is characterized by an intricate woven design featuring a stylized floral motif. Weighing 127 g/m2, it will be imported in 229 centimeter widths. This fabric has been coated on one side with acrylic plastic to stabilize the fabric, however the plastic coating is not visible to the naked eye except for a change in color.

Style T7000 Blue, is a jacquard woven fabric composed of 52% filament polyolefin and 48% filament polyester. This product is constructed using yarns of different colors and is characterized by an intricate woven design featuring a stylized floral motif. Weighing 127 g/m2, it will be imported in 229 centimeter widths. This fabric has been coated on one side with acrylic plastic to stabilize the fabric, however the plastic coating is not visible to the naked eye except for a change in color.

Style S5003 Merlin, is a jacquard woven fabric composed of 52% filament polyolefin and 48% filament polyester. This product is constructed using yarns of different colors and is characterized by an intricate woven design featuring a stylized floral motif. Weighing 127 g/m2, it will be imported in 229 centimeter widths. This fabric has been coated on one side with acrylic plastic to stabilize the fabric, however the plastic coating is not visible to the naked eye except for a change in color.

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 fabrics designated as styles “V3001 Gold”, “T7000 Blue” and “S5003 Merlin” are not visible to the naked eye except for a change of color, 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.

The applicable subheading for the three jacquard woven mattress ticking fabrics designated as styles “V3001 Gold”, “T7000 Blue” and S5003 Merlin” will be 5407.73.2015, 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, containing 85 percent or more by weight of synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The rate of duty will be 8.5 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/.

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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