The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon blend woven weft pile face fabric laminated to a polyester/cotton blend plain woven backing fabric from Korea.
Issued September 15, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5801.32.0000
Headings: 5801
Product description
The submitted sample, designated as style “Newport” , is a bonded fabric consisting of a woven weft pile face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The face fabric is of corduroy construction and is composed of 87% polyester and 13% nylon. It weighs 280 g/m2 and has been constructed using yarns of different colors. This cut corduroy fabric is characterized by a plush fibrous surface and features approximately 3 wales per centimeter. The plastic layer that laminates the face fabric to the backing fabric is not visible in cross section. The backing fabric is a bleached plain woven fabric composed of 65% polyester and 35% cotton. It weighs 149 g/m2 and functions to stiffen and reinforce the face fabric. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the corduroy face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.
CBP rationale
The applicable subheading for the bonded fabric designated as style “Newport” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabric, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy.
Full text
NY M86360 September 15, 2006 CLA-2-58:RR:NC:TA:352 M86360 CATEGORY: Classification TARIFF NO.:5801.32.0000 Mr. Brett Ian Harris 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon blend woven weft pile face fabric laminated to a polyester/cotton blend plain woven backing fabric from Korea. Dear Mr. Harris: In your letter dated September 5, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, designated as style “Newport” , is a bonded fabric consisting of a woven weft pile face fabric laminated by means of a plastic adhesive to a bleached plain woven backing fabric. The face fabric is of corduroy construction and is composed of 87% polyester and 13% nylon. It weighs 280 g/m2 and has been constructed using yarns of different colors. This cut corduroy fabric is characterized by a plush fibrous surface and features approximately 3 wales per centimeter. The plastic layer that laminates the face fabric to the backing fabric is not visible in cross section. The backing fabric is a bleached plain woven fabric composed of 65% polyester and 35% cotton. It weighs 149 g/m2 and functions to stiffen and reinforce the face fabric. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the corduroy face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric. The applicable subheading for the bonded fabric designated as style “Newport” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabric, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy. The rate of duty will be 14 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/. 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
More rulings on the same tariff codes
The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric, from China
The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric, from China
The tariff classification of a polyester/nylon cut corduroy upholstery fabric from China
The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut corduroy construction laminated to a woven backing fabric, from China
The tariff classification of two woven bonded upholstery fabrics from China
The tariff classification of a polyester corduroy fabric laminated to a plain weave backing fabric, from China
The tariff classification of three woven and knit bonded fabrics and two woven pile fabrics, from China
The tariff classification of four fabrics two woven fabrics, one woven corduroy bonded fabric and one warp knit cut pile bonded fabric from China
The tariff classification of a polyester woven cut corduroy upholstery fabric from China
The tariff classification of two bonded upholstery fabrics a polyester woven cut corduroy fabric laminated to a weft knit backing fabric and a polyester woven cut weft pile fabric laminated to a weft knit backing fabric, from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →