The tariff classification of bonded fabric consisting of a polyester twill woven face fabric laminated to a bleached plain woven polyester/cotton blend backing fabric from China

NY K89081 December 20, 2004 CLA-2-54:RR:NC:TA:352 K89081 CATEGORY: Classification TARIFF NO.: 5407.93.2050 Mr. Kevin W. Leonard Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of bonded fabric consisting of a polyester twill woven face fabric laminated to a bleached plain woven polyester/cotton blend backing fabric from China Dear Mr. Leonard: In your letter dated September 1, 2004, on behalf of your client H. M. Richards, Inc., you requested a classification ruling. The portion of the fabric not consumed in analysis is being returned as requested. The submitted sample, designated as style “Sandford” #57423, is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a woven backing fabric. The plastic adhesive that laminates the two fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is a twill woven fabric composed of 53.2% filament polyester and 46.8% staple polyester. This product is characterized by a dense fibrous surface that has been created by brushing the exposed surface of the fabric. Although the face fabric was initially woven with filament yarns, the subsequent sanding or brushing process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament into staple fiber. The face fabric contains yarns of different colors and weighs 141.5 g/m2. The backing fabric is a bleached plain woven fabric composed of 81.9% staple polyester and 18.1% cotton. It weighs approximately 113.5 g/m2. This backing fabric functions as a reinforcing mechanism and stiffens and changes the draping characteristics of the bonded fabric. The bonded fabric weighs 255 g/m2 and will be imported in 145 centimeter widths. Based on the relative value, weights, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character. The applicable subheading for the bonded fabric designated as style “Sandford” # 57423 will be 5407.93.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from 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. This bonded fabric falls within textile category designation 628. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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, National Commodity Specialist Division