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NY M85296




February 14, 2007

CLA-2-54:RR:NC:TA:352 M85296

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.93.2050; 5515.12.0040

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

RE: The tariff classification of two bonded upholstery fabrics consisting of 100% polyester brushed woven face fabrics laminated to polyester/cotton blend plain woven backing fabric from Korea.

Dear Ms. Shannon:

In your letter dated July 14, 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 sample designated as style “Panama” indicates that it is a bonded fabric consisting of a brushed twill woven face fabric laminated to a plain woven backing fabric. The two fabrics are bonded together by means of a plastic adhesive layer that is not visible in cross section. The face fabric is a brushed uneven right-hand twill woven fabric composed of 51.4% filament polyester and 48.6% staple polyester. It is characterized by a prominent twill line which is further emphasized by the dense fibrous surface created by brushing some of the yarns and the color variations produced by employing yarns of different colors. Although the face fabric was initially woven with filament polyester 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 fiber to staple fiber. The face fabric weighs 215 g/m2. The backing fabric is a bleached plain woven fabric composed of 66.3% staple polyester and 33.7% cotton. Weighing 162.3 g/m2, the backing fabric functions to stiffen and reinforce the face fabric. The bonded fabric consisting of the face fabric, the backing fabric and the plastic adhesive layer weighs 382.8 g/m2 and will be imported in 140 centimeter widths. Based on the relative value, weight, function and decorative appeal of the fabrics that form this composite good, it is the face fabric that imparts the bonded fabric with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of the sample designated as style “Persuede” indicates that it is a bonded fabric consisting of a brushed satin woven face fabric laminated to a plain woven backing fabric. The two fabrics are bonded together by means of a plastic adhesive layer that is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 51.2% staple polyester and 48.8% filament polyester. It is characterized by a dense fibrous surface that creates an appearance reminiscent of suede that is produced by a brushing or sanding process. Although the face fabric was initially woven with filament polyester 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 fiber to staple fiber. The face fabric is constructed using yarn of different colors and weighs 215 g/m2. The backing fabric is a bleached plain woven fabric composed of 61.9% staple polyester and 38.1% cotton. Weighing 169.1 g/m2, the backing fabric functions to stiffen and reinforce the face fabric. The bonded fabric consisting of the face fabric, the backing fabric and the plastic adhesive layer weighs 355.5 g/m2 and will be imported in 140 centimeter widths. Based on the relative value, weight, function and decorative appeal of the fabrics that form this composite good, it is the face fabric that imparts the bonded fabric with its essential character. 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 adhesive that bonds the fabric layers together in the fabrics designated as styles “Panama” and “Persuede” is 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 nor 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 fabric 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 the bonded fabrics under consideration here 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 bonded upholstery fabric designated as style “Panama” will be 5407.93.2050, 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, satin weave or twill weave. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the bonded upholstery fabric designated as style “Persuede” will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. 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,

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