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NY K89991

November 1, 2004

CLA-2-58:RR:NC:TA:352 K89991


TARIFF NO.: 5407.53.2060

Ms. Joelle Fiorito
Design Resources, Inc.
601 Union Street, Suite 4310
Seattle, Washington 98101-2327

RE: The tariff classification of a 100% textured filament polyester dobby woven upholstery fabric from China.

Dear Ms. Fiorito:

In your undated letter received in this office on October 15, 2004, you requested a classification ruling.

The submitted sample, designated as style HT-5509R “Linen Looks”, is a dobby woven fabric composed of 100% textured filament polyester. It is constructed of yarns of different colors and is characterized by a rough textured surface created both by the complex weave and the characteristics of the yarns from which it is formed. Your correspondence indicates that this product is manufactured with 270 denier multifilament polyester yarns in the warp and 600 denier multifilament polyester yarns in the filling. Weighing approximately 310 g/m2, this fabric will be imported in 144 centimeter widths. This item has been coated with an acrylic plastic that represents about 3% of the total weight of the fabric, however, the plastic coating is not visible to the naked eye. Your letter indicates that this product will be used as an upholstery fabric.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the plastic coating on the fabric designated as style HT-5509R “Linen Look” is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the dobby woven upholstery fabric designated as style HT-5509R “Linen Look” will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 12 percent ad valorem.

This fabric falls within textile category designation 620. 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 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

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