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NY N020380




January 25, 2008

CLA-2-55:OT:RR:NC:TA:348

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040; 5407.94.2050

Mr. Ameet Shah
Culp Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265

RE: The tariff classification of three bonded fabrics consisting of a brushed polyester face fabric bonded to a polyester weft knit backing fabric from China.

Dear Mr. Shah:

In your letter dated November 26, 2007, you requested a tariff classification ruling.

The first submitted sample is identified as pattern “Lariat”. Lariat is a bonded fabric consisting of a brushed satin woven face and a weft knit backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it composed of 50.2% staple polyester and 49.8% filament polyester. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of leather. It consists of 170 single yarns per centimeter in the warp and 75 single yarns per centimeter in the filling. The face fabric weighs 125.8 g/m2. The backing fabric, weighing approximately 40.7 g/m2, is composed wholly of polyester. The combined bonded fabric weighs 169.7 g/m2 will be imported in 58 inch widths.

The second sample is identified as pattern “Rebel”. Rebel is a bonded fabric consisting of a brushed satin woven face and a weft knit backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it composed of 49.5% staple polyester and 50.5% filament polyester. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of suede. It consists of 170 single yarns per centimeter in the warp and 75 single yarns per centimeter in the filling. The combined bonded fabric weighs 177.1 g/m2 will be imported in 58 inch widths.

The third fabric is identified as pattern “Stone Cutter”. Stone Cutter is a bonded fabric consisting of a brushed satin woven face and a weft knit backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it composed of 47.1% staple polyester and 52.9% filament polyester. The face fabric is composed of yarns of different colors and features a printed design to simulate the look of leather. It consists of 170 single yarns per centimeter in the warp and 75 single yarns per centimeter in the filling. The face fabric weighs 131.7 g/m2. The backing fabric, weighing approximately 44.6 g/m2, is composed wholly of polyester. The combined bonded fabric weighs 186.7 g/m2 will be imported in 58 inch widths.

Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting them into yarns composed of staple fibers. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.

The applicable subheading for Lariat 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.

The applicable subheading for Rebel and Stone Cutter will be 5407.94.2050, HTSUS, which provides for other woven fabrics of synthetic filament yarns, obtained from materials of heading 5404, other woven fabrics, printed, other, other, satin weave or twill weave. The duty rate will be 12 percent.

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 the World Wide Web at http://www.usitc.gov/tata/hts/.

Each of these fabrics falls within textile category 628. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. 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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

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