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

N025920 July 23, 2008 CLA-2-55:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5515.12.0040 Ms. Ellen Dano Grunfeld, Desiderio, Lebowitz 399 Park Avenue, 25th Floor New York NY 10022 RE: The tariff classification of a bonded fabric consisting of a brushed polyester face fabric bonded to a polyester/cotton woven backing fabric from China. Dear Ms. Dano: In your letter dated April 7, 2008, on behalf of your client, H.M. Richards, Inc., you requested a classification ruling. The submitted sample is identified as style 4062-XX (Pisa). Pisa 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 50.8% staple polyester and 49.2% filament polyester. The face fabric is composed of yarns of different colors and consists of 70.86 single yarns per centimeter in the warp and 34.25 single yarns per centimeter in the filling. Although only filament 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. The face fabric weighs approximately 145 g/m2. The backing fabric, weighing approximately 95 g/m2 is composed of 65% staple polyester and 35% cotton. 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. The applicable subheading for the bonded fabric, Pisa, will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate 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 fabric falls within textile category 629. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division