The tariff classification of a bonded fabric consisting of a brushed polyester face fabric bonded to a cotton/polyester woven backing from Taiwan.

N023728 July 23, 2008 CLA-2-55:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5515.12.0040 Mr. Brett Ian Harris 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of a bonded fabric consisting of a brushed polyester face fabric bonded to a cotton/polyester woven backing from Taiwan. Dear Mr. Harris: In your letter dated February 21, 2008, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample is identified as style “Eco Suede”. Eco Suede is a bonded fabric consisting of a brushed satin woven face and a plain weave backing. The plastic adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis of the face fabric indicates that it is composed of 62.7% staple polyester and 37.3% filament polyester. The face fabric is dyed and consists of 85.3 single yarns per centimeter in the warp and 33.9 single yarns per centimeter in the filling. Although only filament polyester yarns were employed in the weaving of the face 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 suede. The face fabric weighs approximately 168 g/m2. The backing fabric, weighing approximately 140 g/m2, is composed of 66.7% staple cotton and 33.3% staple polyester. The combined bonded fabric will be imported in 150 centimeter widths. 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. Your letter of inquiry states that it is your opinion that this bonded fabric would be classified under heading 5407.92.2050 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Note 2(A) to Section XI, (HTSUS) holds that goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. Since the laboratory analysis of the fabric established staple polyester as the predominant weight (62.7%), the fabric will be classified as if it consists wholly of one textile material under Chapter 55. The applicable subheading for the fabric, Eco Suede will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fiber, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12%. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division