The tariff classification of two polyester bonded fabrics from China

N054249 April 26, 2010 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6005.32.0080; 5407.93.2090 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of two polyester bonded fabrics from China Dear Mr. Harris: In your letter dated March 10, 2009, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The first submitted sample, style Double Hammer, was described as 100% polyester warp knit looped pile fabric laminated to a 100% polyester woven brushed backing fabric. However, laboratory analysis indicates that the polyester face fabric, which is dyed and weighs 210.5 g/m2, is of two-bar warp knit non-pile construction. The polyester backing fabric is plain-woven and weighs 133.5 g/m2. The combined bonded fabric weighs 344 g/m2. Your correspondence indicates that this fabric will be used for upholstery and will be imported in a width of 142 centimeters. The adhesive that bonds these fabrics together is not visible in cross section. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. The second sample, style Eternal Flame, was described as 100% polyester woven warp pile fabric laminated to a 100% polyester woven warp knit backing fabric. However, laboratory analysis indicates that the polyester woven face fabric is brushed, not pile. It is composed of yarns of different colors and weighs 163.6 g/m2. The polyester backing fabric was determined to be weft knit, weighing 59.2 g/m2. The combined bonded fabric weighs 224.7 g/m2. Your correspondence indicates that this fabric will be used as upholstery and will be imported in a width of 145 centimeters. The adhesive that bonds these fabrics together is not visible in cross section. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. For style Double Hammer, in your letter you proposed a classification of 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS). However the CBP laboratory found that the face fabric, which determined the classification, was not of pile construction. The applicable subheading for style Double Hammer will be 6005.32.0080, HTSUS, which provides for warp knit fabrics, (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: dyed, other: other. The rate of duty will be 10%. For style Eternal Flame, in your letter you proposed a classification of 5801.35.0020, HTSUS. However, the CBP laboratory found that the face fabric, which determined the classification, was not of pile construction. The applicable subheading for style Eternal Flame will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other: other, other: other. The rate of duty will be 12%. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division