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

N279202 October 7, 2016 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 upholstery fabric consisting of a woven polyester face fabric laminated to a nonwoven backing fabric, from China Dear Ms. Miller: In your letter dated August 8, 2016, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 431 Wynwood INW is a bonded fabric consisting of a woven face fabric laminated to a nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to the information provided and subsequent correspondence, the woven face fabric is composed of 100% polyester textured filament yarns and weighs 190 g/m2. Your correspondence states that the nonwoven backing fabric is composed of polyester and weighs 85 g/m2, with an overall laminated fabric weight of 275 g/m2. Based on the relative weights, use, 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 55 inches and will be used for upholstery. Section XI, Subheading Note 1(g) defines woven fabric of yarns of different colors as: Woven fabric (other than printed woven fabric) which: (i) Consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers); (ii) Consists of unbleached or bleached yarn and colored yarn; or (iii) Consists of marl or mixture yarns. (In all cases, the yarn used in selvages and piece ends is not taken into consideration.) Since this fabric consists of yarns of different shades of the same color, this fabric would be considered to be a fabric of yarns of different colors. The applicable subheading for Flexsteel Pattern 431 Wynwood INW 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 percent 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 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