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

N260216 June 19, 2015 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.52.2060 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel Street West, Suite 201 Montréal, 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 October 27, 2014, you requested a tariff classification ruling. A sample of the fabric accompanied your request. Pattern Sterling is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. Your submission describes this product as a dyed face fabric of plain weave construction, composed wholly of textured filament polyester, weighing 250 g/m2. Your spec sheets also state that the backing fabric is of warp knit construction, dyed, composed wholly of polyester, weighing 80 g/m2. However, according to Customs and Border Protection (CBP) laboratory analysis, the woven face fabric is composed wholly of textured polyester filament yarns, dyed a single uniform color, is of a weave other than plain, twill or satin, and weighs 280.9 g/m2. The knit backing fabric is bleached, composed wholly of polyester yarns and weighs 50 g/m2, with an overall bonded fabric weight of 330.1 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. You indicate that this fabric will be imported in widths of 147 centimeters and will be used for upholstery. The applicable subheading for Pattern Sterling will be 5407.52.2060, 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 percent or more by weight of textured polyester filaments: dyed: other, weighing more than 170 g/m2. The duty rate 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