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NY M82536

June 4, 2007

CLA-2-55:RR:NC:TA:352 M82536


TARIFF NO.: 5515.12.0040

Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009

RE: The tariff classification of a bonded upholstery fabric consisting of a 100% polyester satin woven face fabric laminated by means of a polyurethane plastic adhesive to a 100% polyester bleached plain woven backing fabric from China.

Dear Ms. Marlowe:

In your letter dated April 5, 2006, on behalf of your client Ribenks Corp., you requested a classification ruling.

Laboratory analysis of the submitted sample, designated as style “New Sussex”, indicates that it is a bonded fabric consisting of a polyester satin woven face fabric laminated by means of a plastic adhesive to a polyester plain woven backing fabric. The face fabric is a brushed satin woven fabric composed of 54.2% staple polyester and 45.8% filament polyester. It is characterized by a dense fibrous surface created by a brushing or sanding process. Although the face fabric was initially woven using polyester filament yarns, the subsequent brushing or sanding process has broken the fibers in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. Constructed with yarns of different colors, the face fabric weighs 150 g/m2. The two fabrics are laminated together by means of a central layer of polyurethane plastic. The plastic laminating layer is not visible to the naked eye in cross section. The backing fabric is a bleached plain woven fabric composed of 56.6% staple polyester and 43.4% filament polyester. The backing fabric weighs 65.5 g/m2. The backing fabric functions to stiffen and reinforce the face fabric. Although the inquirer states that the backing fabric is coated with styrene butadiene rubber, the laboratory was unable to identify the coating and indicated if the coating did exist it was virtually undetectable even with the assistance of a polarized light microscope. Your correspondence indicates that this product will be used as an upholstery fabric. Based on the relative weight, value, function and decorative appeal of the fabrics that form this bonded fabric, it is the face fabric which imparts this product with its essential character.

The applicable subheading for the bonded upholstery fabric designated as style “New Sussex” will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This fabric falls within textile category 628. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods that are produced in China that fall within textile category 628 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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