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NY M81566





April 6, 2006

CLA-2-52:RR:NC:TA:352 M81566

CATEGORY: CLASSIFICATION

TARIFF NO.: 5211.49.0020

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

RE: The tariff classification of a cotton/polyester blend jacquard woven upholstery fabric from China.

Dear Ms. Schaeffer:

In your letter dated March 27, 2006, on behalf of your client H.M. Richards, Inc. you requested a classification ruling. The submitted sample is being returned as requested.

The submitted sample, designated as style HMR 2935-09 “Brittany 6”, is a jacquard woven fabric composed of 56% cotton and 44% filament polyester. Manufactured using yarns of different colors, this product is characterized by a complex weave featuring a stylized floral motif. The fabric has been constructed using 150 denier filament polyester yarns in the warp and 10/1 c.c. cotton yarns in the filling. Weighing 367 g/m2, this item will be imported in 145 centimeter widths. The back side of the fabric has been coated with a application of plastic, however, the plastic coating is not visible to the naked eye. 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 on the fabric designated as style HMR 2935-09 “Brittany 6” is not visible to the naked eye except for a change of color, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the jacquard woven fabrics designated as style HMR 2935-09 “Brittany 6” will be 5211.49.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabric of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The duty rate will be 8.1 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/.

The fabric falls within textile category designation 220. At the present time this fabric is 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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