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NY E84553

September 20, 1999

CLA-2-54:RR:NC:TA:352 E84553


TARIFF NO.: 5407.92.2050

Ms. Shannon McMahon
Emery Customs Brokers
9509 Hamburg Road
Ladson, SC 29456

RE: The tariff classification of polyester laminated fabric from Korea.

Dear Ms. McMahon:

In your letter dated June 4, 1999, on behalf of your client J.B. Martin Company, you requested a classification ruling.

The submitted sample, designated as “Lamonta”, is a dyed fabric consisting of a warp knit fabric laminated to a satin woven fabric. The two fabrics have been assembled in layers by means of a polyurethane plastic adhesive that is not visible to the naked eye in cross section. Laboratory analysis indicates that the woven portion of this composite article is composed of 61.8% filament polyester and 38.2% staple polyester. This woven fabric contains 38.2 single yarns per centimeter in the warp and 42.5 single yarns per centimeter in the filling. It weighs approximately 169.9 g/m2 and has been napped on one side. Although the woven fabric was originally produced using filament yarns in both the warp and filling, the napping process has broken the fibers in the filling yarns producing staple fiber in the filling while the warp yarns remain filament fiber. The knit portion of this composite good is a warp knit fabric that is composed of 100% polyester. You state that the knit fabric weighs approximately 300 g/m2. This product will be imported in 140 centimeter widths. Information from the supplier indicates that the knit fabric costs 2.68 dollars per meter while the woven fabric costs 7.66 dollars per meter. This product will be used in the upholstery industry and may also be used for apparel. The woven fabric will, in most applications, form the visible surface of the article which is constructed with this fabric. Based on the value and function of the two components of this composite good, it is the woven fabric which imparts this item with its essential character.

The applicable subheading for the laminated polyester fabric will be 5407.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, dyed, other, other, satin weave or twill weave. The duty rate will be 16 percent ad valorem.

This fabric falls within textile category designation 628. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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