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NY F88187

September 5, 2000

CLA-2-55:RR:NC:TA:352 F88187


TARIFF NO.: 5515.12.0040

Mr. Bob Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of a laminated fabric with a 100% polyester face fabric and a 100% polyester warp knit backing fabric from Korea.

Dear Mr. Glover:

In your letter dated June 26, 2000, on behalf of your client Morgan Fabrics Corporation, you requested a classification ruling.

The submitted product is a laminated fabric consisting of a woven face fabric and a warp knit backing fabric laminated together using a plastic adhesive. The adhesive plastic is not visible in cross section. Laboratory analysis indicates that the dyed satin woven face fabric is composed of 52.4% staple polyester and 47.6% filament polyester. Although your correspondence indicates that the face fabric was composed wholly of filament yarns, the brushing or sanding process that the face fabric was subjected to subsequent to weaving broke the filament fibers of a portion of the yarns into staple fiber accounting for the laboratory’s finding that this fabric is in part of staple fiber. The face fabric weighs 196.9 g/m2. The backing fabric is a 100% filament polyester brushed warp knit fabric that weighs approximately 219.7 g/m2. This laminated fabric will be used as an upholstery fabric with the satin woven brushed fabric forming the outer surface of the upholstery and the knit backing fabric serving in a reinforcing role. Based on the value and function of the two fabrics, the essential character of the laminated fabric is provided by the satin woven face fabric.

The applicable subheading for the laminated fabric will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate will be 14 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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