U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of bonded upholstery fabric with a dobby woven 100% filament polyester face fabric and a 100% polyester nonwoven backing fabric from China.
NY L81637 April 4, 2005 CLA-2-54:RR:NC:TA:352 L81637 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Joelle Fiorito Design Resources, Inc. 601 Union Street, Suite 4310 Seattle, Washington 98101-2327 RE: The tariff classification of bonded upholstery fabric with a dobby woven 100% filament polyester face fabric and a 100% polyester nonwoven backing fabric from China. Dear Ms. Fiorito: In your letter dated December 27, 2004 you requested a classification ruling. Laboratory analysis of the submitted sample, designated as style HT-5507R, indicates that it is a bonded fabric consisting of a dobby woven face fabric laminated to a nonwoven backing fabric by means of a plastic adhesive. The plastic adhesive is not visible in cross section. The face fabric is composed of 100% textured filament polyester and has been constructed using yarns of different colors. It is characterized by a complex weave which in combination with the variation in the colors of the yarns lends a mottled and textured appearance to the fabric’s surface. The face fabric contains 27.2 warp ends per centimeter and 12 filling picks per centimeter. It weighs 275.4 g/m2. The backing fabric is an unbleached or bleached nonwoven fabric composed of 100% polyester. It weighs approximately 118.4 g/m2 and functions to add bulk and support to the bonded fabric. Imported in 142 centimeter widths, the total weight of the bonded fabric including the face fabric, the backing fabric and the plastic adhesive is 393.8 g/m2. Base on the weight, cost and use of the fabrics that form this item, it is the face fabric which imparts this product with its essential character. The applicable subheading for the bonded fabric designated as style HT-5507R will be 5407.53.2060, 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, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2.. The duty rate will be 12 percent ad valorem. This fabric falls within textile category designation 620. 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