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NY G87462

April 2, 2001

CLA-2-59:RR:NC:TA:350 G87462


TARIFF NO.: 5906.99.2500

Mr. David Li
American Decorative Fabrics Corp.
303 Fifth Avenue, Room 303
New York, NY 10016

RE: The tariff classification of a rubberized polyester/cotton blend, jacquard woven upholstery fabric, from China.

Dear Mr. Li:

In your letter dated February 5, 2001, you requested a classification ruling. The supplier is Shanghai Orient West Decorative Fabric Mills.

You have resubmitted your classification request for a jacquard woven upholstery fabric designated as style “Tissim2”, which you indicate is identical in fiber composition and construction to that which was the subject of your original ruling letter (NY 83821). In that letter the fiber content and construction was given as follows and, we assume that it applies to this submission as well:

52% cotton/48% polyester
Wt. Of fabric before coating: 262 g/m²
Wt. Of fabric after coating: 279 g/m²

Construction: 168 ends per inch by 50 picks per inch

Also, the fabric had been coated (under surface) with a styrene/butadiene block copolymer (51% styrene and 49% butadiene) which represents approximately 6% of the total weight of the fabric. This compound is not considered a rubber for tariff purposes. Further, this application is not visible to the naked eye. The New York Customs laboratory analyzed the initial sample and found it to be composed of 60.4 percent filament polyester and 39.6 percent cotton. It contains 66.1 warp ends per centimeter and 19.7 filling picks per centimeter. Weighing 298.8 g/m2, this fabric will be imported in 137 centimeter widths. This item is characterized by an elaborate floral motif.

In your current letter, you have now changed the formulation of the backing coating substance. In that regard, you have furnished a letter from the compound manufacturer stating that the styrene butadiene rubber compound is now in the ratio of one part styrene to four parts butadiene. As such, we consider this to be a rubber compound and not a plastic.

While you indicate that the construction and fiber content of the woven material remains the same. We will rely on the Customs Laboratory report as initially written and, likewise, consider the goods to be of man-made fibers. The laboratory reported the fiber content to be 39.6% cotton and 60.4% polyester man-made fibers. As such, the goods are considered to be of man-made fibers.

Based upon the laboratory analysis, the fiber content of this material is in chief weight polyester (mmf) and not cotton, and, although the rubber is not visible to the naked eye, this is not a requirement for classification under heading 5906.

As a result, the applicable tariff subheading for this material is 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, not knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 2.6 percent ad valorem.

This fabric falls within textile category designation 229. Based upon international textile trade agreements products of China 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 George Barth at 212-637-7085.


Robert B. Swierupski

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