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NY M85874




August 25, 2006

CLA-2-54:RR:NC:TA:352 M85874

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.73.2015; 5407.73.2060

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 2005

RE: The tariff classification of two polyester/polypropylene blend jacquard woven mattress ticking fabrics from Belgium

Dear Mr. Harris:

In your letter dated August 18, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style “Phoenix”, is a jacquard woven fabric composed of 58% filament polyester and 42% filament polypropylene. It contains 32 single yarns per centimeter in the warp and 12 single yarns per centimeter in the filling. Woven with yarns of different colors, this product is characterized by an intricate woven design featuring a stylized floral motif. The fabric weighs 96 g/m2 and will be imported in 224 centimeter widths. This product has been coated on one side with an application of acrylic plastic to stiffen and stabilize the fabric. However, this plastic coating is not visible to the naked eye. Your correspondence indicates that this item will be used as mattress ticking.

Style “Beaumont” is a jacquard woven fabric composed of 50% filament polyester and 50% filament polypropylene. It contains 45.7 single yarns per centimeter in the warp and 18 single yarns per centimeter in the filling. Woven with yarns of different colors, this product is characterized by an intricate woven design featuring intersecting rectangular forms. The fabric weighs 185 g/m2 and will be imported in 215 to 220 centimeter widths. This product has been coated on one side with an application of plastic to stiffen and stabilize the fabric. However, this plastic coating is not visible to the naked eye. Your correspondence indicates that this item will be used as mattress ticking.

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 “Phoenix” and “Beaumont” are not visible to the naked eye except for a change of color, these fabrics 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 mattress ticking fabric designated as style “Phoenix” 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 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.

The applicable subheading for the mattress ticking fabric designated as style “Beaumont” will be 5407.73.2060, 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 synthetic filaments, of yarns of different colors, other, weighing 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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