The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a woven backing fabric, from China
Issued June 9, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5407.53.2060
Headings: 5407
Product description
Style Urban is a bonded fabric consisting of a dobby weave face fabric laminated to a plain weave backing fabric, characterized by an overall pattern of tiny diagonals imparted by the dobby weave. The adhesive that bonds these fabrics together is not visible in cross section. According to your submission, the face fabric is composed wholly of polyester textured filament yarns, and weighs 200 g/m2.
CBP rationale
The applicable subheading for Style Urban 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.
Full text
N275853 June 9, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Jane Livingston Gum Tree Fabrics, Inc. P.O. Box 7278 Tupelo, MS 38802-7278 RE: The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a woven backing fabric, from China Dear Ms. Livingston: In your letter dated May 4, 2016, you requested a tariff classification ruling. A sample was submitted with your request. Style Urban is a bonded fabric consisting of a dobby weave face fabric laminated to a plain weave backing fabric, characterized by an overall pattern of tiny diagonals imparted by the dobby weave. The adhesive that bonds these fabrics together is not visible in cross section. According to your submission, the face fabric is composed wholly of polyester textured filament yarns, and weighs 200 g/m2. You state that the backing fabric is also wholly of polyester, and weighs 70 g/m2. Based on the relative 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 correspondence indicates that this fabric will be imported in widths of 57 inches and will be used for furniture upholstery. In your letter, you describe Style Urban as a dyed woven fabric. Subheading Note 1(g) to Section XI, HTSUS, defines “Woven fabric of yarns of different colors” as follows: Woven fabric (other than printed woven fabric) which: Consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers); Consists of unbleached or bleached yarn and colored yarn; or Consists of marl or mixture yarns. (In all cases, the yarn used in selvages and piece ends is not taken into consideration.) Based on visual examination of the sample provided, this office has determined that the yarns appear to have been spun of a mixture of fibers of different colors, imparting a two-toned or heathered effect to the woven fabric. Therefore, this fabric will be classified as a fabric of yarns of different colors. The applicable subheading for Style Urban 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 https://hts.usitc.gov/current. 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 maribeth.dunajski @cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division
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