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NY M86117




January 31, 2007

CLA-2-54:RR:NC:TA:352 M86117

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.93.2050; 6001.92.0030

Mr. Jose Fleischer
Richard G. Fleischer Customs Broker
132 West 132nd Street
Los Angeles, CA 90061

RE: The tariff classification of two upholstery fabrics from China.

Dear Mr. Fleischer:

In your letter dated August 16, 2006, on behalf of your client Morgan Fabrics you requested a classification ruling.

Two samples of upholstery fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style X-100, indicates that it is a brushed 4 X 1 satin woven fabric composed of 60.9% filament polyester and 39.1% staple polyester. It is characterized by a dense fibrous surface created by a brushing or sanding process. Although the fabric was initially woven with filament yarns, the subsequent brushing or sanding operation has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament fiber to staple fiber. It has been manufactured using yarns of different colors. This product contains 80.3 single yarns per centimeter in the warp and 67.9 single yarns per centimeter in the filling. Weighing 261 g/m2, this item will be imported in 150 centimeter widths. Your correspondence indicates that this fabric will be used as an upholstery fabric.

Laboratory analysis of the fabric designated as style X-200 indicates that it is a bonded fabric consisting of a warp knit face fabric of cut pile construction laminated to a woven backing fabric by means of a plastic adhesive. The plastic adhesive that bonds the two fabrics together is not visible in cross section. The face fabric is a warp knit cut pile fabric composed of 100% polyester. It is characterized by a deep plush fibrous pile. Weighing 267.3 g/m2, the face fabric is constructed with 25 stitches per centimeter in the vertical direction. The backing fabric is a bleached plain woven fabric composed of 94.1% staple polyester and 5.9% cotton. Weighing 118.6 g/m2, the backing fabric functions to stiffen and reinforce the face fabric. Imported in 148.6 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 390.3 g/m2. Your correspondence indicates that this product will be used as an upholstery fabric.

Note 1 to chapter 60 states in part:

This chapter does not cover:

Knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

Since the bonded fabric designated as style X-200 is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS.

The applicable subheading for the satin woven fabric designated as style X-100 will be 5407.93.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, of yarns of different colors, other, other, other, satin weave or twill weave. The duty rate will be 12 percent ad valorem.

The applicable subheading for the bonded fabric designated as style X-200 will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. The duty rate will be 17.2 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/.

The satin woven fabric designated as style X-100 falls within textile category 628. The bonded fabric designated as style X-200 falls within textile category 224. At the present time goods produced in China that fall within either textile category 224 or 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.

Sincerely,

Robert B. Swierupski
Director,

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