United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H80080 - NY H80352 > NY H80133

Previous Ruling Next Ruling
NY H80133

June 8, 2001

CLA-2-59:RR:NC:TA:350 H80133


TARIFF NO.: 5906.99.1000

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

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

Dear Mr. Li:

In your resumitted letter dated April 17, 2001, you requested a classification ruling. The supplier is Shanghai Orient West Decorative Fabric Mills. This letter is a follow-up to your earlier correspondence (G87462) where you have now reformulated the material for which you seek tariff consideration.

You have resubmitted your classification request for a jacquard woven upholstery fabric now designated as style “Tissim3”, which you indicate has the following construction and composition:

16 picks per inch of 7/2 spun carded cotton, 420 tpm 16 picks per inch of 10/2 spun carded cotton, 410 tpm 16 picks per inch of 1/150/34/250 denier texturized continuous filament polyester.

Width: 138 cm
Weight of fabric: 310 grams per square meter. Weight of SBR coating: 18 grams per square meter. Total Wt.: 328 grams per square meter.

The fabric had been coated (under surface) with a styrene/butadiene block copolymer which represents approximately 6% of the total weight of the fabric.

In your subsequent correspondence, 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. The New York Customs Laboratory report analyzed the instant sample and made the following determination:

Wt. Of staple cotton: 56%
Wt. Of polyester: 44%

As such the textile fabric portion is considered to be of cotton.

Based upon the laboratory analysis, the fiber content of this material is in chief weight 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 5906.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, not knitted or crocheted, of cotton. The duty rate will be 3.5 percent ad valorem.

There are currently no textile restraints for this merchandise.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19C.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

Previous Ruling Next Ruling

See also: