The tariff classification of a bonded upholstery fabric consisting of a woven polyester face fabric laminated to a knit backing fabric, from China

N253180 September 30, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.69.4060 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel St. West, Room 201 Montreal, Québec, Canada H4N 2S7 RE: The tariff classification of a bonded upholstery fabric consisting of a woven polyester face fabric laminated to a knit backing fabric, from China Dear Mr. Ness: In your letter dated May 2, 2014, you requested a tariff classification ruling. One sample accompanied your request. The item referred to as “Stallion with knitted backing, Art: 76-428S” is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to Customs and Border Protection (CBP) laboratory analysis, the face fabric is composed of 58.5% non-textured polyester filament yarns and 41.5% textured polyester filament yarns of different colors, is of a weave other than plain, twill or satin, and weighs 287.4 g/m2; the weft knit backing fabric is bleached, composed wholly of filament polyester and weighs 52.3 g/m2. The overall weight of this fabric is 339.7 g/m2. Based on the relative weights, 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 specification sheet states that this fabric will be imported in widths of 140 centimeters and will be used for upholstery. The applicable subheading for Style “Stallion with knitted backing, Art: 76-428S” will be 5407.69.4060, 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, containing 85% or more by weight of polyester filaments: other: of yarns of different colors, other: weighing more than 170 g/m2. The rate of duty will be 8.5% 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