The tariff classification of five flocked textile fabrics, from China.

N087426 January 7, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5907.00.8090 Mr. Richard Somers Oceanair 186A Lee Burbank Highway Revere, MA 02151 RE: The tariff classification of five flocked textile fabrics, from China. Dear Mr. Somers: In your letter dated November 9, 2009, on behalf of Future Textiles Group Ltd., you requested a tariff classification ruling. You submitted five representative samples which were identified as styles Liberty, Toby, Rimini STR, London and Pelle, respectively. The first item, “Liberty”, is stated to be a woven fabric which is composed of a 50% cotton/50% polyester man-made fiber blend. This fabric has been visibly coated on one surface with a viscose man-made fiber flock. The second item, “Toby,” is stated to be a woven fabric which is composed of a 50% cotton/50% polyester man-made fiber blend. This fabric has also been visibly coated on one surface with a viscose man-made fiber flock. The third item, “Rimini STR”, is stated to be a nonwoven fabric which is composed of 100 percent polyester man-made fibers. A bench test of the fabric indicates it is of a knit construction. It is not clear from the bench test if the knit fabric is merely brushed or is of a pile construction. Nevertheless, this material has been visibly coated on one surface with a viscose man-made fiber flock. If you wish to seek a classification advice on this material, you must submit the exact technical specifications from the manufacturer stating whether or not the fabric is plain knit and possibly brushed or knit pile, by construction. Also, you must specify how the flocking/coating operation was performed on the top surface. The fourth item, “London”, also appears to consist of a knit fabric (not a nonwoven as stated in your correspondence). This material appears to contain a layer of plastic and a flocking application on one surface. It is not clear, however, from bench tests, if the knit fabric portion has been brushed to create a nonwoven effect or if is it of a pile construction. If you wish to seek classification advice on this material, you must submit the exact technical specifications from the manufacturer stating whether or not the fabric is plain knit and possibly brushed or a knit pile. Also, you must specify how the flocking/coating operation was performed on the top surface. The fifth and final item, “Pelle”, is stated to be a woven fabric which is composed of 100 percent cotton. This fabric has been visibly coated on one side with a leather flock. The applicable subheading for the styles “Liberty”, “Toby” and “Pele” will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of vegetable fibers except cotton, … other. The duty rate will be Free. Due to the fact that the “Liberty” and “Toby” styles are stated to be constructed of a 50/50 blend of fibers, they are classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The “Liberty” and “Toby” styles will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. These styles may be subject to Customs laboratory analysis at the time of importation, and if the fabrics are determined to be other than 50/50 blends, they may be reclassified by Customs at that time. Your contention that styles “Liberty” and “Toby” are properly classifiable in heading 5903… is not correct. That heading refers to textile fabrics that are coated with a plastics material. These two materials are coated with textile fibers in the form of textile flock. The resin, which may be plastics based, is merely a binder to hold the flock to the fabric. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division