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NY F88685

August 21, 2000

CLA-2-55:RR:NC:TA:352 F88685


TARIFF NO.: 5515.12.0040

Mr. Sheldon Lewis
Greatex Mills Inc.
433 Chabanel W., Suite 1204
Montreal, Canada H2N 2J8

RE: The tariff classification of a polyester laminated fabric from Taiwan.

Dear Mr. Lewis:

In your letter dated June 20, 2000 you requested a classification ruling.

The submitted sample, designated as style DN2059WR, is a laminated fabric composed of a satin woven polyester face fabric and a plain woven backing fabric. The fabrics are laminated together by use of a thermoplastic adhesive made of polyethylene, however, the plastic is not visible in cross section. According to laboratory analysis, the face fabric is composed of 62.5% staple polyester and 37.5% filament polyester. It is constructed using 105 denier yarns in the warp and 160 denier yarns in the filling. Although the face fabric was wholly woven with polyester filament yarns, it was subsequently processed by sanding or napping which broke the fiber in a portion of the yarns and this accounts for our finding that the face fabric contains staple fiber. The face fabric weighs approximately 243.5 g/m2 and the laminated fabric will be imported in 150 centimeter widths. Constructed with yarns of different colors the face fabric contains 102 single yarns per centimeter in the warp and 37 single yarns per centimeter in the filling. Your correspondence indicates that this product will be used as an upholstery fabric.

A comparison of the face fabric and the backing fabric reveals that the face fabric costs more the double the backing fabric and the face fabric weighs more than twice as much as the backing fabric. In addition, it is the face fabric which gives this fabric its marketing appeal and is the only part of the fabric that will be seen when the fabric is incorporated into furniture. Consequently, it is the face fabric which provides this item with its essential character based on the quantity, value and use of the face fabric in comparison with the backing 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 Taiwan 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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