The tariff classification and marking of a laminated fabric, for use in the manufacture of automobile upholstery, from Taiwan.

N023593 February 27, 2008 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Roxane Peiffer Norman G. Jensen Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification and marking of a laminated fabric, for use in the manufacture of automobile upholstery, from Taiwan. Dear Ms. Peiffer: In your letter dated February 21, 2008, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This ruling is on behalf of Mr. Erik Russell Johnson, 2256 James Street, Eagan, MN 55122. The instant sample, which was identified as fabric #D9605 1K-2, consists of an upholstery material containing three distinct layers. Specifically, there is a cellular plastics material that is sandwiched between a tricot knit posterior layer that is composed of 100% nylon man-made fibers and a woven outer exposed layer that is composed of 100% polyester man-made fibers. You write that this material has application in the manufacture of upholstery for automotive interiors. This material will be imported as roll goods measuring from 17 to 60 yards in length. The following weight specifications were provided: Wt. of woven polyester: 458 g/m² (87%) Wt. of cellular plastic: 42 g/m² ( 8%) Wt. of knit tricot: 26 g/m² ( 5%) Total Wt.: 526 g/m² The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.5 percent ad valorem. With respect to your question concerning the appropriate marking. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. In the instant case, a hang tag or adhesive sticker conspicuously placed either right inside the core or outside the bolt of material would satisfy this requirement. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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