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NY M80738




August 17, 2006

CLA-2-54:RR:NC:TA:352 M80738

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.93.2050; 5407.94.2050

Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of four bonded upholstery fabrics from China.

Dear Ms. Schaeffer:

In your letter dated March 8, 2006, on behalf of your client H.M. Richards, you requested a classification ruling. The samples submitted with your request were consumed in analysis and therefore cannot be returned.

Four samples of bonded fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style 050701015, indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated to a woven backing fabric by means of a plastic adhesive. The plastic adhesive which bonds the two fabrics together is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 53.4% filament polyester and 46.6% 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 252.5 g/m2. The backing fabric is an unbleached or bleached plain woven fabric composed of 100% staple polyester. Weighing 134.1 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 153 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 386.7 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. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of style WP 140(1) indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated to a woven backing fabric by means of a plastic adhesive. The plastic adhesive which bonds the two fabrics together is not visible in cross section. The face fabric is a brushed 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 has been printed with an elaborate design featuring small distorted rectangularly shaped forms arranged in curved rows creating larger shapes. This fabric weighs 167.5 g/m2. The backing fabric is a bleached plain woven fabric composed of 88.7% staple polyester and 11.3% cotton. Weighing 129.7 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 146 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 302.3 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. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of style WP 140(2) indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated to a woven backing fabric by means of a plastic adhesive. The plastic adhesive, which bonds the two fabrics together, is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 52.7% filament polyester and 47.3% 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 has been printed with an elaborate design featuring small distorted rectangularly shaped forms arranged in curved rows creating larger shapes. This fabric weighs 159.8 g/m2. The backing fabric is a bleached plain woven fabric composed of 88.6% staple polyester and 11.4% cotton. Weighing 126.4 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 146 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 290.9 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 604-11 indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated to a woven backing fabric by means of a plastic adhesive. The plastic adhesive, which bonds the two fabrics together, is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 53.1% filament polyester and 46.9% 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 has been printed with an elaborate design featuring small ovoid shaped forms of various sizes arranged in such a way as to simulate the look of snake skin. This fabric weighs 162.8 g/m2. The backing fabric is a bleached plain woven fabric composed of 90% staple polyester and 10% cotton. Weighing 123.6 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 146 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the adhesive layer weighs 298.4 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.

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 that bond the fabric layers together in the products designated as styles 050501015, WP140(1), WP 140(2) and 604-11 are not visible to the naked eye, these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile or as a 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 fabrics referenced above. 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 of the bonded fabrics 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 bonded fabric designated as style 050701015 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 materials of heading 5404, other woven fabrics, of yarns of different colors, other, other, other, satin weave or twill weave. The duty rate will be 12 percent ad valorem.

The applicable subheading for the bonded fabrics designated as styles WP 140(1), WP 140(2) and 604-11 will be 5407.94.2050, 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, printed, other, other, satin weave or twill weave. The duty rate will be 14.9 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 four bonded fabrics fall within textile category designation 628. At the present time goods that fall within textile category designation 628 that are produced in China 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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