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

N255470 August 15, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Cheri Beiner Dorell Fabrics Co. 10870 Spencer Avenue Fountain Valley, CA 92708 RE: The tariff classification of a bonded upholstery fabric consisting of a woven polyester face fabric laminated to a woven backing fabric, from Taiwan Dear Ms. Beiner: In your letter dated July 16, 2014, you requested a tariff classification ruling. A sample of the fabric accompanied your request. Pattern Zeus is a bonded fabric consisting of a woven face laminated to a woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. As stated in your original submission, specification sheets and subsequent correspondence, the dobby woven face fabric is composed wholly of textured polyester filament yarns, weighs 295 g/m2, and has been sanded. Your letter indicates that the plain weave TC backing fabric is composed of 55% cotton and 45% polyester and weighs 160 g/m2. You state that the fabric as a whole weighs 455 g/m2, will be imported in 152 centimeter widths and will be used for upholstery. 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. The applicable subheading for Style Zeus will be 5407.53.2060, 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 textured polyester filaments: of yarns of different colors, other, weighing more than 170 g/m2. 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 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