N051919 N0 Ruling Active

The tariff classification of polyester/polyolefin fabric from China.

Issued February 19, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5407.73.2015, 5407.71.0015

Headings: 5407

Product description

You submitted three samples. The first sample is identified as pattern “Ricky Natural”. Ricky Natural is a bonded fabric consisting of an unbleached jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 28% filament polyolefin and 72% filament polyester. It contains 96 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. This merchandise weighs 144 g/m2 and will be imported in 90 inch widths. The second sample is identified as pattern “Ricky Gold”. Ricky Gold is a bonded fabric consisting of a jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 28% filament polyolefin and 72% filament polyester. It is manufactured using yarns of different. It contains 96 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. This merchandise weighs 144 g/m2 and will be imported in 90 inch widths. The third sample is identified as pattern “LB6309”. LB6309 is a bonded fabric consisting of a jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 35% filament polyolefin and 65% filament polyester. It is manufactured using yarns of different. It contains 96 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. This merchandise weighs 116 g/m2 and will be imported in 90 inch widths. Your correspondence indicates that these fabrics will be used as ticking. Based on the relative values, use, quantity and design of the face fabrics and the backing fabrics, we have determined that it is the face fabric which imparts these products with its essential character.

CBP rationale

The applicable subheading for Ricky Natural will be 5407.71.0015, 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 synthetic filaments, unbleached or bleached, weighing not more than 170 g/m2. The applicable subheading for LB6309 and Ricky Gold will be 5407.73.2015, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85% or more by weight of synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2.

Full text

N051919 February 19, 2009 CLA-2-54:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5407.71.0015; 5407.73.2015 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of polyester/polyolefin fabric from China. Dear Mr. Ameet: In your letter dated February 6, 2009, you requested a tariff classification ruling. You submitted three samples. The first sample is identified as pattern “Ricky Natural”. Ricky Natural is a bonded fabric consisting of an unbleached jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 28% filament polyolefin and 72% filament polyester. It contains 96 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. This merchandise weighs 144 g/m2 and will be imported in 90 inch widths. The second sample is identified as pattern “Ricky Gold”. Ricky Gold is a bonded fabric consisting of a jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 28% filament polyolefin and 72% filament polyester. It is manufactured using yarns of different. It contains 96 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling. This merchandise weighs 144 g/m2 and will be imported in 90 inch widths. The third sample is identified as pattern “LB6309”. LB6309 is a bonded fabric consisting of a jacquard woven face fabric bonded to an unbleached non-woven backing fabric. The plastic adhesive that bonds these fabrics together is not visible in cross section. The face fabric contains 35% filament polyolefin and 65% filament polyester. It is manufactured using yarns of different. It contains 96 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. This merchandise weighs 116 g/m2 and will be imported in 90 inch widths. Your correspondence indicates that these fabrics will be used as ticking. Based on the relative values, use, quantity and design of the face fabrics and the backing fabrics, we have determined that it is the face fabric which imparts these products with its essential character. The applicable subheading for Ricky Natural will be 5407.71.0015, 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 synthetic filaments, unbleached or bleached, weighing not more than 170 g/m2. The rate of duty will be 14.9 percent. The applicable subheading for LB6309 and Ricky Gold will be 5407.73.2015, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85% or more by weight of synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The rate of duty will be 8.5%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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