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NY H89082

June 3, 2002

CLA-2-55:RR:NC:TA:352 H89082


TARIFF NO.: 5515.12.0040

Mr. John Limb
Ana Link, Ltd.
175-11 148th Road, Suite # 201
Jamaica, NY 11434

RE: The tariff classification of dyed polyester satin woven fabric laminated to a polyester/cotton plain woven backing fabric from Korea.

Dear Mr. Limb:

In your letter dated March 7, 2002, on behalf of your client Pointe International, Inc., you requested a classification ruling.

The submitted sample, designated as style “Texuede”, is a bonded or laminated fabric consisting of two woven fabrics (a face fabric and a backing fabric) assembled in layers by means of a polyurethane adhesive. Laboratory analysis of the face fabric indicates that this fabric is a satin woven dyed fabric composed of 68% staple polyester and 32% filament polyester. It contains 88 single yarns per centimeter in the warp and 41 single yarns per centimeter in the filling. Weighing 227 g/m2, this fabric is characterized by having been brushed on its exposed surface producing a suede-like texture. Although the face fabric was manufactured wholly with polyester filament yarns, the subsequent brushing process has broken the fibers in a portion of the yarns creating staple fiber yarns which accounts for the laboratory’s finding that the face fabric is in part of staple fiber and in part of filament fiber yarns. This face fabric is laminated to a bleached plain woven backing fabric composed of 67% staple polyester and 33% cotton. The backing fabric contains 19 single yarns per centimeter in the warp and 10 single yarns per centimeter in the filling. It weighs 163 g/m2. The face fabric and the backing fabric have been bonded together by the use of a polyurethane plastic adhesive which weighs approximately 56 g/m2. The laminated fabric as a whole including the face fabric, the backing fabric and the plastic adhesive weighs 446 g/m2 and will be imported in 137 centimeter widths. The plastic adhesive is not visible when the fabric is viewed in cross section. Based on the relative value, weight and use of this fabric, it is the face fabric that imparts this item with its essential character.

Your correspondence suggests that you believe that subheading 5907.00.6000 may apply to this product. This is not the case. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized System at the international level, state in part in the section interpreting the classification of products composed of mixed textile materials for Section XI of the Harmonized Code that:

In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretive Rule 3. Accordingly, Note 2 to Section XI applies only where necessary to determine the textile material that predominates by weight in the fabric taken into consideration for the classification of the product as a whole.

The effect of this Note is that after determining that the 100% polyester satin woven dyed and brushed fabric imparts the essential character to this good, we look at only the fiber content of the face fabric in determining both the fiber content and classification of the product as a whole.

Further support for classification of this product in chapter 55 may be found in the Explanatory Notes to heading 5903. Heading 5903 is the heading that encompasses fabrics impregnated , coated, covered and laminated with plastics. Polyurethane is a plastic material and therefore the notes to heading 5903 are particularly germane. The Explanatory Notes to Heading 5903 state in part that:

The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastics showing in cross-section, generally fall in Chapters 50 to 55.

The situation before us is exactly covered by this note and it instructs that the goods are not considered laminated fabrics of heading 5903 if there is no plastic visible in cross-section. There is no plastic in cross section therefore classification is not possible in heading 5903.

The applicable subheading for the fabric designated as style “Texsuede” 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 13 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 646-733-3045.


Robert B. Swierupski

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