The tariff classification of two woven polyester upholstery fabrics from China

N248839 July 29, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.92.2090 Mr. Ameet Shah Culp, Inc. 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of two woven polyester upholstery fabrics from China Dear Mr. Shah: In your letter dated December 17, 2013, you requested a tariff classification ruling. Two fabric samples were provided. Styles Cortina UNB and Pella Suede NPL are woven fabrics, with a soft surface simulating suede. Your letter indicates that the face fabric for each is the same, the difference being that Pella Suede NPL is a laminated fabric, whereas Cortina UNB is not. Although, according to the specification sheets provided, only textured filament polyester yarns were employed in the weaving of the face fabrics, these fabrics appear to have been brushed or sanded subsequent to weaving, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. According to Customs and Border Protection (CBP) laboratory analysis, the two face fabrics are composed of 84.6% - 84.9% textured polyester filament and 15.4% - 15.1% polyester staple, and weigh 355.9 – 364.7 g/m2. Both fabrics are dyed and have a construction of other than plain, twill or satin weave. Style Pella Suede NPL has been laminated to a knit backing fabric; the adhesive that bonds these fabrics together is not visible in the cross section. Based on the relative weight, value, function and decorative appeal of the fabrics that form this composite good, it is the woven face fabric which imparts Pella Suede NPL with its essential character. Your submission states that both of these fabrics will be imported in 55 inch widths and will be used for upholstery. In your submission, you suggest that Styles Pella Suede NPL and Cortina UNB be classified as fabrics of staple fibers, under subheading 5515.12.0040. However, CBP laboratory analysis determined that both styles are composed predominantly of filament fibers. The applicable subheading for fabric Styles Pella Suede and Cortina UNB will be 5407.92.2090, 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, dyed, other, other, other. The rate of duty will be 14.9% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division