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NY N017574

October 22, 2007



TARIFF NO.: 5903.20.2500

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of a multilayered textile material, for use in upholstery, from China.

Dear Mr. Harris:

In your letter dated September 19, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a classification ruling. This ruling is on behalf of Global Textile Alliance, Inc., Colfax, NC.

The instant sample, identified as style “Palm Beach”, is a multilayered upholstery material consisting of four distinct layers.

The top layer, which will form the outer or exposed surface, consists of a warp knit fabric that is composed of 100% polyurethane man-made fibers. This material has been brushed, sheared, dyed and sanded before being coated on its outer surface with a thin polyurethane plastics film. Right below this layer, is a cellular foam layer which is composed of a polyurethane plastics material. This material is visible in cross section and you indicate that it measures 3-millimters in thickness. This layer will serve to provide a measure of cushioning to the overall material. Sitting below this layer is a lightly woven mesh fabric that is composed of 100 polyester man-made fibers. This layer will imbue the material with additional strength and stability. Finally, the bottom layer consists of a nonwoven fabric which also appears to be composed of man-made fibers. This material will provide added strength, thickness and comfort. This plastic components incorporated in this material do not appear to comprise over 70 percent by weight of the total weight of the material.

You provided the following weight breakdown for this material:

Wt. of warp knit face fabric: 140 g/m²
Wt. of polyurethane foam: 50 g/m²
Wt. of woven mesh fabric: 50 g/m²
Wt. of nonwoven backing: 150 g/m²
Total Wt.: 390 g/m²

The applicable subheading for this fabric, which will be imported as roll goods, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem.      

This merchandise falls within textile category 229. 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. The textile category number above applies to merchandise produced in non-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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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