The tariff classification of a100% polyester woven fabric of weft cut pile construction coated with styrene butadiene from China.

NY K83349 June 30, 2004 CLA-2-58:RR:NC:TA:352 K83349 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Ms. Leslie Araki SST International, Inc. 10415 S. La Cienega Blvd. P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification of a100% polyester woven fabric of weft cut pile construction coated with styrene butadiene from China. Dear Ms. Araki: In your letter dated February 19, 2004, on behalf of your client Dorell Fabrics Co., you requested a classification ruling. Laboratory analysis of the submitted sample, designated as style “Mega Plush (Endurance)” with SBR coating, indicates that it is a 100% polyester fabric of weft cut pile construction. It is constructed using 150 denier filament polyester yarns in the warp and 210 denier polyester filament yarns in the filling. It is characterized by a cut pile surface and has been manufactured using yarns of different colors. Weighing 280 g/m2, this product will be imported in 145 centimeter widths. The fabric has been coated on the one side with an application of styrene butadiene rubber that is clearly visible to the naked eye, In a telephone conversation with this office you suggested that you believe that this product should be classified as a rubberized textile fabric in heading 5906, Harmonized Tariff Schedules of the United States. Classification of this product in that heading is not possible. Note 1 to chapter 59 states: Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since the fabric designated as style ”Mega Plush (Endurance)” is classifiable as a pile fabric in heading 5801, HTS, when not coated with rubber, it cannot be considered a “textile fabric” for the purposes of chapter 59 and cannot be classified in the provision for rubberized textile fabrics in heading 5906. Consequently it remains classifiable in heading 5801. The applicable subheading for the polyester cut pile fabric designated as style “Mega Plush (Endurance)” will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, other weft pile fabrics. The duty rate will be 9.8 percent ad valorem. This fabric falls within textile category designation 224. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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