The tariff classification of a bonded upholstery fabric consisting of a brushed 100% polyester satin-woven face fabric laminated to a 100% polyester weft knit backing fabric from China

N163515 November 14, 2011 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2050 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a bonded upholstery fabric consisting of a brushed 100% polyester satin-woven face fabric laminated to a 100% polyester weft knit backing fabric from China Dear Mr. Shah: In your letter dated April 15, 2011, you requested a tariff classification ruling. The submitted sample, identified as style Saiga Suede, is a bonded fabric consisting of a brushed woven face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The fabric is characterized by a suede-like surface created by a brushing or sanding process. Although only filament polyester yarns were employed in the weaving of the face fabric, the subsequent buffing or sanding operation has broken the fibers in a portion of the yarns, converting the fiber in those yarns from filament to staple. CBP laboratory analysis of the face fabric indicates that it is a satin weave, composed of 53.1% textured filament polyester and 46.9% staple polyester yarns and weighs 122.6 g/m2. The weft knit backing fabric is composed wholly of polyester and weighs 80.4 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. Your correspondence indicates that this product will be imported in 58 inch widths and will be used as an upholstery fabric. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state in part that, for heading 5903: The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55. The applicable subheading for style Saiga Suede will be 5407.93.2050, 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: 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