The tariff classification of polyester bonded upholstery fabric from China

N132386 May 27, 2011 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2050 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of polyester bonded upholstery fabric from China Dear Mr. Harris: In your letter dated November 4, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, identified as style Sierra, is a bonded fabric consisting of a satin-woven face fabric of yarns of different colors, laminated to a knit backing. The adhesive that bonds these fabrics together is not visible in cross section. Although the specifications sheet provided indicates that the face fabric is composed wholly of polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. CBP laboratory analysis indicates that the face fabric is composed of 52.5% textured filament polyester and 47.5% staple polyester. It is of six-harness satin weave construction and weighs 116 g/m2. The backing fabric is of weft knit construction and weighs 50.3 g/m2. The fabric as a whole is composed of 100% polyester and weighs 172 g/m2. 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. This fabric will be imported in 140-centimeter widths and will be used for upholstery. In your submission you suggest a classification of 5515.12.0040, Harmonized Tariff Schedule of the United States, (HTSUS), since that was the classification of the face fabric alone (under the name “Obsession”), which was the subject of New York ruling letter L87287 issued to you on March 10, 2006. However, the CBP lab has determined that filaments predominate over staple fibers in the instant fabric. We also note that merchandise may be subject to Customs laboratory analysis at the time of importation, and even a slight change in the fiber content or composition may result in a change of classification and duty rate. The applicable subheading for fabric style Sierra will be 5407.93.2050, 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, satin weave or twill weave. The rate of duty will be 12% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division