The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut corduroy construction laminated to a woven backing fabric, from China

N269912 November 9, 2015 CLA-2-59:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.32.0000 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel Street West Suite 201 Montreal, Quebec, Canada, H4N 2S7 RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut corduroy construction laminated to a woven backing fabric, from China Dear Mr. Ness: In your letter dated October 16, 2015 you requested a tariff classification ruling. The submitted sample, identified as the Pattern Bubbles, is a woven cut pile fabric laminated to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by parallel rows of pile rectangles running the length of the fabric, alternating with flat-woven rows. The specification sheets provided state that the face fabric is composed of 85% polyester and 15% nylon and weighs 280 g/m2, and that the backing fabric is composed wholly of polyester and weighs 60 g/m2, for a combined total weight of 340 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 pile face fabric which imparts this product with its essential character. Your correspondence indicates that this product will be imported in 145 centimeter widths and will be used for upholstery. The applicable subheading for Pattern Bubbles will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division