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NY M86360




September 15, 2006

CLA-2-58:RR:NC:TA:352 M86360

CATEGORY: CLASSIFICATION

TARIFF NO.:5801.32.0000

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon blend woven weft pile face fabric laminated to a polyester/cotton blend plain woven backing fabric from Korea.

Dear Mr. Harris:

In your letter dated September 5, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.

The submitted sample, designated as style “Newport” , is a bonded fabric consisting of a woven weft pile face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The face fabric is of corduroy construction and is composed of 87% polyester and 13% nylon. It weighs 280 g/m2 and has been constructed using yarns of different colors. This cut corduroy fabric is characterized by a plush fibrous surface and features approximately 3 wales per centimeter. The plastic layer that laminates the face fabric to the backing fabric is not visible in cross section. The backing fabric is a bleached plain woven fabric composed of 65% polyester and 35% cotton. It weighs 149 g/m2 and functions to stiffen and reinforce the face fabric. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the corduroy face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.

The applicable subheading for the bonded fabric designated as style “Newport” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabric, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy. The rate of duty will be 14 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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