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NY M85316





January 31, 2007

CLA-2-55:RR:NC:TA:352 M85316

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040; 5407.93.2050

Mr. Ameet Shah
Culp Inc.
P.O. Box 2686
High Point, NC 27265

RE: The tariff classification of two brushed 100% polyester twill woven upholstery fabrics from China

Dear Mr. Shah:

In your letter dated July 25, 2006 you requested a classification ruling. The portions of the submitted samples that were not consumed in analysis are being returned as requested.

Two samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Twillo”, indicates that it is a twill woven fabric composed of 52.2% staple polyester and 47.8% filament polyester. Manufactured from yarns of different colors, this product contains 53.5 single yarns per centimeter in the warp and 22.6 single yarns per centimeter in the filling. It is characterized by a fibrous surface created by a brushing or sanding process. Although this fabric was initially woven using 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 fiber to staple fiber. Weighing 205.8 g/m2, this item will be imported in 146 centimeter widths. The fabric has been coated with a clear application of acrylic plastic, however, the plastic coating is not visible to the naked eye. Your correspondence indicates that this product will be used as an upholstery fabric.

Laboratory analysis of style “Zorritos” indicates that it is a twill woven fabric composed of 62.1% filament polyester and 37.9% staple polyester. Manufactured using yarns of different colors, this product contains 52.7 single yarns per centimeter in the warp and 26.8 single yarns per centimeter in the filling. It is characterized by a soft fibrous surface created by a brushing or sanding process and features a woven chevron design. Although initially woven using 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 fiber to staple fiber. Weighing 154.3 g/m2, this fabric will be imported in 146 centimeter widths. The fabric has been coated with a clear application of acrylic plastic, however, the plastic coating is not visible to the naked eye. 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 coatings on the fabrics designated as styles “Twillo” and “Zorritos” 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 twill woven fabric designated as style “Twillo” 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 duty rate will be 12 percent ad valorem.

The applicable subheading for the twill woven fabric designated as style “Zorritos 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 duty rate 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/.

Both twill woven fabrics designated as styles “Twillo” and “Zorritos” fall within textile category 628. At the present time goods produced in China that fall within textile category 628 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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