The tariff classification of polyester fabric from China.

N037637 September 26, 2008 CLA-2-54:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5407.52.2060 Mr. Brett Ian Harris Pisani & Roll PLLC 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of polyester fabric from China. Dear Mr. Harris: In your letter dated September 4, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling. The submitted sample, identified as style “Summer Lovin’” is a woven double cloth composed of 100% textured polyester filament. This dyed fabric is characterized by two layers of fabric woven simultaneously on the same loom and joined together by certain yarns which pass from one layer to the other. The weave of this product creates voids within the fabric cloth that are stuffed with filling yarns. The fabric weighs 265 g/m2 and will be imported in 142 centimeter widths. Your correspondence indicates that this fabric will be used as upholstery. Your letter of inquiry states that it is your opinion that this fabric would be classified under heading 5811.00.30 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. The fabric does not meet the definition of quilted, as referred to in heading 5811, due to the filling yarns not being considered padding. In addition, the pattern on the fabric is not a quilting pattern, which is a separate sewing stitch or heat or adhesive, but rather is a part of the weaving process. The applicable subheading for this fabric will be 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing more than 170 g/m2. The duty rate will be 14.9%. 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 fabric falls within textile category 620. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 National Commodity Specialist Division