The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric, from China

N278644 July 7, 2017 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric, from China Dear Ms. Miller: In your letter dated August 9, 2016 you requested a tariff classification ruling. A sample swatch was provided and sent for laboratory analysis. Flexsteel Pattern 417 Avalanche is a bonded fabric consisting of a woven face fabric laminated to a nonwoven backing fabric. The raised surface of the face fabric is characterized by the look of pebbles in a riverbed. Although the fabric specifications sheet described the yarns as non-textured, Customs & Border Protection (CBP) laboratory analysis found that the face fabric is composed wholly of textured polyester filament yarns of different colors, is of woven construction other than plain, twill or satin weave, and weighs 329.5 g/m2. The dyed polyester backing fabric is of nonwoven construction and weighs 80.1 g/m2. The combined total weight of the bonded fabric is 409.6 g/m2. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 54 inches. In your letter you suggest classification under subheading 5407.61.9955, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of non-textured polyester filament yarns. However, CBP laboratory analysis has determined that the face fabric is composed wholly of textured polyester filament yarns. The applicable subheading for Flexsteel Pattern 417 Avalanche will be 5407.53.2060, 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 of 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 percent 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division