The tariff classification of a three-layered textile fabric, of a type used for upholstery, from Korea.

NY L85874 June 24, 2005 CLA-2-59:RR:NC:TA:350 L85874 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Pam Escarre Marisol International, LLC 1255-A Lynnfield Road, Suite 257 Memphis, TN 38119 RE: The tariff classification of a three-layered textile fabric, of a type used for upholstery, from Korea. Dear Ms. Escarre: In your letter dated June 20, 2005, which was a follow-up to an earlier inquiry dated May 24, 2005, where we requested additional information, you requested a tariff classification ruling. This ruling is on behalf of Daewoo International Corporation, Busan, Korea. The submitted sample, identified as style “Las Vegas”, is a three-layered material, which consists of a middle layer of polyurethane plastics foam, which is sandwiched between a needleloom felt on the posterior surface, and a brushed knit fabric on top which is made to look like suede leather. The polyurethane plastic layer is visible in cross-section. It is, however, the top layer that imparts the essential character to the material. Your letter states that this fabric will be imported as roll goods having 58/60" widths. You provided the following technical specifications for this material: Face fabric: 100% polyester warp knit fabric 168 g/m² (32%) Middle layer: 100% polyurethane plastic foam 49 g/m² ( 9%) Backing Fabric: 100% polyester needleloom felt 316 g/m² (59%) Total Wt.: 533 g/m² You suggest classification is proper in tariff subheading 5603.14.3000, HTS, which provides for nonwovens, whether or not impregnated, coated or covered… However, while this material is in fact, a needleloom felt, the issue is moot because it is the top knit layer that imparts the essential character to the material and, as such, governs the final classification. The applicable subheading for the product will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), 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 plastic. The rate of duty will be 7.5 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division