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 M84402 - NY M84452 > NY M84423

Previous Ruling Next Ruling
NY M84423




October 30, 2006

CLA-2-54:RR:NC:TA:352 M84423

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.93.2090

Ms. BJ Shannon
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004

RE: The tariff classification of two bonded woven upholstery fabrics with 100% polyester dobby woven face fabrics laminated to bleached plain woven backing fabrics from Korea.

Dear Ms. Shannon:

In your letter dated June 16, 2006, on behalf of your client New Generation Furniture Company, Inc., you requested a tariff classification ruling.

Two samples of bonded upholstery fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Flame”, indicates that it is a bonded fabric consisting of a dobby woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive, which bonds the face and backing fabrics together, is not visible in cross section. The face fabric is a dobby woven fabric composed of 56.8% filament polyester and 43.2% staple polyester. It is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. The face fabric features a complex woven design with a chevron effect. 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 with yarns of different colors and weighs 186.7 g/m2. The backing fabric is a bleached plain woven fabric composed of 65.1% staple polyester and 34.9% cotton. Weighing 169.2 g/m2, the backing fabric functions to reinforce and stiffen the face fabric. Imported in 140 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 361.2 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this composite good, it is the face fabric that imparts this product with its essential character. Your correspondence indicates that this item will be used as an upholstery fabric.

Laboratory analysis of style “Southbeach” indicates that it is a bonded fabric consisting of a dobby woven face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The plastic adhesive, which bonds the face and backing fabrics together, is not visible in cross section. The face fabric is a dobby woven fabric composed of 76.4% filament polyester, 21.6% staple polyester and 2% filament elastomeric yarn. It is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the face fabric subsequent to weaving. The face fabric features a complex woven design with a raised dot effect. 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 with yarns of different colors and weighs 244.5 g/m2. The backing fabric is a bleached plain woven fabric composed of 66.8% staple polyester and 33.2% cotton. Weighing 158.3 g/m2, the backing fabric functions to reinforce and stiffen the face fabric. Imported in 140 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 402.8 g/m2. Based on the relative weight, value, function and decorative appeal of the components that form this composite good, it is the face fabric that imparts this product with its essential character. Your correspondence indicates that this item 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 “Flame” and “Southbeach” 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 two bonded upholstery fabrics designated as styles “Flame” and “Southbeach” will be 5407.93.2090, 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, other. 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/.

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: