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NY M84732

May 30, 2007

CLA-2-60:RR:NC:TA:352 M84732


TARIFF NO.: 6005.33.0080

Ms. Denise Boyer
Goodship International, Inc.
699 Lively Blvd
Elk Grove Village, IL 60007

RE: The tariff classification of a bonded fabric consisting of a 100% polyester brushed warp knit face fabric laminated by means of a polyurethane cellular plastic middle layer to a polyester/cotton blend plain woven backing fabric from China.

Dear Ms. Boyer:

In your letter dated June 22, 2006, on behalf of your client Kirkpatrick Packaging, you requested a classification ruling.

Laboratory analysis of the submitted sample, designated as style “Palomino”, indicates that it is a bonded fabric consisting of a warp knit face fabric laminated by means of a cellular plastic layer to a plain woven backing fabric. The face fabric is a brushed warp knit fabric composed of 100% polyester. It is characterized by a dense fibrous surface that has been created by a brushing or sanding process. The surface of the fabric has been printed with a polyurethane plastic which covers only certain portions of the surface creating a design that simulates the look of leather. Weighing 146.5 g/m2, the face fabric has been constructed using yarns of different colors. The middle layer which functions to laminate the face fabric to the backing fabric is composed of cellular polyurethane. This central layer is not visible to the naked eye in cross section. The backing fabric is an unbleached or bleached plain woven fabric composed of 52.4% filament polyester, 30.8% staple polyester and 16.8% cotton. The backing fabric functions to stiffen and reinforce the face fabric and weighs 102.6 g/m2. The bonded fabric including the face fabric, the backing fabric and the cellular plastic central layer weighs 290 g/m2 and will be imported in 138 centimeter widths. Your correspondence indicates that this product will be marketed as an upholstery fabric. Based on the relative weight, function, value and decorative appeal of the various fabrics that form this composite good, it is the face fabric which imparts this product with its essential character.

The laboratory, because of the dense fibrous surface created by the brushing process, was unable to definitively ascertain whether the face fabric was merely brushed or was of pile construction. Therefore, for the purposes of this ruling we has assumed that the face fabric was not of pile construction and was merely brushed after knitting.

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 “Palomino” only partially covers the surface of the fabric and creates a design and the middle layer of cellular plastic is not visible to the naked eye in cross section, this product 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 bonded fabric designated as style “Palomino” will be 6005.33.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, of yarns of different colors, other, other. The duty rate will be 10 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 222. 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 produced in China that fall within textile category 222 are subject to both quota restraints and 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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