The tariff classification of laminated woven fabric from Korea.
Issued August 14, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5407.92.2050
Headings: 5407
Product description
The submitted sample, designated as style “Sophia”, is a laminated fabric composed of a 100% polyester face fabric laminated by means of a polyurethane plastic adhesive to a backing fabric composed of staple polyester and cotton. Laboratory analysis of the face fabric indicates that it is a dyed satin woven fabric composed of 57.9% filament polyester and 42.1% staple polyester. The face fabric has been brushed on its exposed surface breaking the fibers in some of the yarns resulting in a fabric that is in part of staple fiber and in part of filament fiber. It contains 100 single yarns per centimeter in the warp and 43.7 single yarns per centimeter in the filling. The face fabric weighs approximately 175.7 g/m2. The backing fabric is a plain woven bleached fabric composed of 66.5% staple polyester and 33.5% staple cotton. It contains 22 single yarns per centimeter in the warp and 18 single yarns per centimeter in the filling. It weighs approximately 107.6 g/m2. The face fabric and the backing fabric have been bonded together in layers by a polyurethane plastic adhesive that is not visible in cross section. The laminated fabric including the face fabric, the backing fabric and the plastic adhesive weighs 293.7 g/m2 and will be imported in 141 centimeter widths. Based on the relative value, quantity and function of the components in this product, the essential character of this item has been imparted by the face fabric.
CBP rationale
The applicable subheading for the laminated fabric designated as style “Sophia” will be 5407.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of 5404, other woven fabrics, dyed, other, other, satin weave or twill weave.
Full text
NY I83114 August 14, 2002 CLA-2-54:RR:NC:TA:352 I83114 CATEGORY: Classification TARIFF NO.: 5407.92.2050 Ms. Karen Anarumo Nippon Express (USA) Inc. 70 Seaview Drive Secaucus, NJ 07094 RE: The tariff classification of laminated woven fabric from Korea. Dear Ms. Anarumo: In your letter dated June 13, 2002, on behalf of your client Tomen America Inc., you requested a classification ruling. The submitted sample, designated as style “Sophia”, is a laminated fabric composed of a 100% polyester face fabric laminated by means of a polyurethane plastic adhesive to a backing fabric composed of staple polyester and cotton. Laboratory analysis of the face fabric indicates that it is a dyed satin woven fabric composed of 57.9% filament polyester and 42.1% staple polyester. The face fabric has been brushed on its exposed surface breaking the fibers in some of the yarns resulting in a fabric that is in part of staple fiber and in part of filament fiber. It contains 100 single yarns per centimeter in the warp and 43.7 single yarns per centimeter in the filling. The face fabric weighs approximately 175.7 g/m2. The backing fabric is a plain woven bleached fabric composed of 66.5% staple polyester and 33.5% staple cotton. It contains 22 single yarns per centimeter in the warp and 18 single yarns per centimeter in the filling. It weighs approximately 107.6 g/m2. The face fabric and the backing fabric have been bonded together in layers by a polyurethane plastic adhesive that is not visible in cross section. The laminated fabric including the face fabric, the backing fabric and the plastic adhesive weighs 293.7 g/m2 and will be imported in 141 centimeter widths. Based on the relative value, quantity and function of the components in this product, the essential character of this item has been imparted by the face fabric. The applicable subheading for the laminated fabric designated as style “Sophia” will be 5407.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of 5404, other woven fabrics, dyed, other, other, satin weave or twill weave. The duty rate will be 15.3 percent ad valorem. This fabric falls within textile category designation 628. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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, National Commodity Specialist Division
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