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NY N016902

December 4, 2007



TARIFF NO.: 5515.12.0040

Mr. Brett Harris
Attorney at Law
1200 G Street, NW
Suite 800
Washington, DC 20005

RE: The tariff classification of a bonded fabric consisting of a brushed polyester face fabric bonded to a polyester weft knit backing fabric from China.

Dear Mr. Harris:

In your letter dated September 7, 2007, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The sample submitted will be returned to you as requested.

The submitted sample is identified as pattern “Omaha”. Omaha is a bonded fabric consisting of a brushed satin woven face and a weft knit backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it composed of 53.9% staple polyester and 46.1% filament polyester. The face fabric has been dyed a uniformed color and features a printed design to simulate the look of leather. It consists of 64.7 single yarns per centimeter in the warp and 35.9 single yarns per centimeter in the filling. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting them into yarns composed of staple fibers. The face fabric weighs 155.8 g/m2. The backing fabric, weighing approximately 98.1 g/m2, is composed wholly of polyester. The combined bonded fabric weighs 267.6 g/m2. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.

Your letter of inquiry states it is your opinion that this woven fabric would be classified under heading 5903.20.2500 of the Harmonized Tariff Schedule of The United States (HTSUS). We disagree with your proposed classification.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), 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, HTSUS, 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:

(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 fabric designated as style Omaha is only partially coated with plastic and bearing a design, it is not considered a coated fabric for the purposes of classification in heading 5903.

In your letter you reference ruling NY M86020. A review of our files indicates the material classified in that ruling contained a middle layer of cellular plastics which was visible in cross-section and therefore, met the definition of a coated fabric outlined above. Your material does not share that feature.

The applicable subheading for the bonded fabric, Omaha, 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.

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 the 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 that is the product of World Trade Organization (WTO) member countries. 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 Rosemarie Hayward at 646-733-3064.


Robert B. Swierupski

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