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 > 2004 NY Rulings > NY K84852 - NY K84895 > NY K84871

Previous Ruling Next Ruling
NY K84871

August 17, 2004
CLA-2-55:RR:NC:TA:352 K84871


TARIFF NO.: 5515.12.0040

Mr. Samuel N. McClure
Central Carolina Shipping, Inc.
P.O. Box 19234
Charlotte, NC 28219

RE: The tariff classification of a bonded woven upholstery fabric from South Korea.

Dear Mr. McClure:

In your letter dated March 1, 2004, on behalf of your client National Fabrics, Inc., you requested a classification ruling.

The submitted sample, designated as style ”Twill”, is a bonded fabric consisting of a twill woven face fabric laminated by means of a plastic adhesive to a plain woven backing fabric. The plastic adhesive that bonds the fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is a twill woven fabric composed of 53.6% staple polyester and 46.4% filament polyester. Although the face fabric was woven using filament polyester yarns, a subsequent brushing or sanding process has broken the filaments in a portion of the yarns transforming them into yarns composed of staple polyester fibers. This fabric is characterized by a fibrous suede-like surface created by the brushing process. Weighing 229.4 g/m2, the face fabric is composed of yarns of different colors. The backing fabric is a bleached plain woven fabric composed of 65.5% staple polyester and 34.5% cotton. It weighs approximately 188.7 g/m2 and functions to reinforce and stiffen the face fabric. The weight of the bonded fabric is 418. 6 g/m2 and it will be imported in 137 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric. Based on the relative value, function and quantity of the fabrics that form this laminated product, it is the face fabric that imparts this item with its essential character.

The applicable subheading for the bonded fabric designated a style “Twill” 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 12 percent ad valorem.

This bonded 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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

Previous Ruling Next Ruling

See also: