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NY M87525




February 14, 2007

CLA-2-55:RR:NC:TA:352 M87525

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040

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

RE: The tariff classification of two bonded upholstery fabrics consisting of printed 100% polyester satin woven face fabrics laminated to dyed knit or woven backing fabrics from China.

Dear Shah:

In your letter dated August 30, 2006 you requested a classification ruling. The submitted samples were consumed in analysis and therefore cannot be returned.

Two bonded upholstery fabrics accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Silverado”, indicates that it is a bonded fabric consisting of a printed woven face fabric laminated to a dyed woven backing fabric. The two fabrics have been bonded together by means of a plastic adhesive that is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 51.4% staple polyester and 48.6% filament polyester. It is characterized by a dense fibrous surface created by a brushing or sanding process and features a printed design produced by printing the surface with a plastic material. The plastic covers only specific areas of the surface and creates a pattern by matting and darkening the brushed fibers. The printed pattern simulates the look of leather. Although the face fabric was initially woven with filament fiber yarns, the subsequent brushing process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric weighs 159.7 g/m2. The backing fabric is a dyed plain woven fabric composed of 82.4% staple polyester and 17.6% cotton. Weighing 70.5 g/m2, this 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 238.5 g/m2 and will be imported in 147 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 “Round-Up” indicates that it is a bonded fabric consisting of a printed woven face fabric laminated to a dyed knit backing fabric. The two fabrics have been bonded together by means of a plastic adhesive that is not visible in cross section. The face fabric is a brushed satin woven fabric composed of 51.7% staple polyester and 48.3% filament polyester. It is characterized by a dense fibrous surface created by a brushing or sanding process and features a printed design produced by printing the surface with a plastic material. The plastic covers only specific areas of the surface and creates a pattern by matting and darkening the brushed fibers. The printed pattern simulates the look of leather. Although the face fabric was initially woven with filament fiber yarns, the subsequent brushing 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 149.7 g/m2. The backing fabric is a dyed weft knit fabric composed of 100% filament polyester. Weighing 89.7 g/m2, this 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 253.8 g/m2 and will be imported in 145 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 “Silverado” and “Round-Up” is not visible to the naked eye and the plastic coatings on the face fabrics only partially covers the fabrics creating a design, 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.

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 fabrics 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 two bonded upholstery fabrics designated as styles “Silverado” and “Round-Up” 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.

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 bonded fabrics fall within textile category 628. At the present time goods 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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