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NY M87126




November 6, 2006

CLA-2-54:RR:NC:TA:352 M87126

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.83.0090

Mr. Daimon Ponthieux
Blumenthal Print Works, Inc.
905 South Broad Avenue
New Orleans, Louisiana 70125

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

Dear Mr. Ponthieux:

In your letter dated October 3, 2006 you requested a classification ruling.

The submitted sample, designated as style “Marquis” JD1389-A, is a jacquard woven fabric composed of 40% cotton, 35% filament polyester and 25% staple rayon. It is constructed using 150 denier filament polyester yarns in the warp and a combination of 10/2 c.c. cotton yarns, 21/2 c.c. staple rayon yarns and 150 denier filament polyester yarns in the filling. This fabric is constructed using yarns of different colors and is characterized by an intricate interlacing pattern which creates an elaborate woven design. Weighing 373 g/m2, this product will be imported in 145 centimeter widths. The back of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric, however, the plastic coating is not visible to the naked eye. 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 coating on the fabric designated as style “Marquis” JD1389-A is not visible to the naked eye, 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 upholstery fabric designated as style “Marquis” JD1389-A will be 5407.83.0090, 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 less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The duty rate 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 fabric falls within textile category 629. At the present time, goods produced in China, which fall within textile category 629, are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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