The tariff classification of two laminated fabrics from Korea.

NY J84922 August 29, 2003 CLA-2-55:RR:NC:TA:352 J84922 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Jonathan M. Fee Alston & Bird LLP 601 Pennsylvania Avenue, N.W. North Building, 10th Floor Washington,DC 20004-2601 RE: The tariff classification of two laminated fabrics from Korea. Dear Mr. Fee: In your letter dated May 20, 2003, on behalf of your client New Generations Furniture Company, Inc., you requested a classification ruling. Two samples of woven bonded fabric accompanied your request for a ruling. The first, designated as style “Corduroy-Copper”, is a bonded fabric consisting of a woven face fabric bonded to a woven backing fabric by means of a plastic adhesive. The plastic adhesive is not visible in cross section. Laboratory analysis of the face fabric indicates that it is a dobby woven fabric exhibiting a complex weave characterized by prominent ridges on the fabrics surface and is composed of 63.4% staple polyester and 36.6% filament polyester. Although only filament polyester yarns were employed in the weaving of this 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. This process has in addition raised some of the fibers of some of the yarns creating a textured fibrous surface that is designed to simulate the look of a corduroy fabric. The face fabric weighs 249 g/m. The backing fabric is a bleached plain woven fabric composed of 65.7% staple polyester and 34/3% cotton. The combined bonded fabric will be imported in 137 centimeter widths. Your correspondence indicates that this product will be used in the home furnishing industry. 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. Style “Geometry-Mocha” is a bonded fabric consisting of a woven face fabric bonded to a woven backing fabric by means of a plastic adhesive. The plastic adhesive is not visible in cross section. Laboratory analysis of the face fabric indicates that it is a dobby woven fabric exhibiting a complex weave and is composed of 51.3% staple polyester and 48.7% filament polyester. Although only filament polyester yarns were employed in the weaving of this 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. This process has in addition raised some of the fibers of some of the yarns creating a textured fibrous surface. Certain areas of the face fabric have not been napped allowing the underlying yarns to be seen and creating a geometric pattern on the fabric’s surface. This pattern is accented by the use of yarns of different colors and an alteration of the weave pattern in these locations. The face fabric weighs 189.3 g/m. The backing fabric is a bleached plain woven fabric composed of 68.8% staple polyester and 31.2% cotton. The combined bonded fabric will be imported in 137 centimeter widths. Your correspondence indicates that this product will be used in the home furnishing industry. 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. The applicable subheading for both the bonded fabrics will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, other. The duty rate will be 12.5 percent ad valorem. Both these bonded fabrics fall within textile category designation 629. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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, National Commodity Specialist Division