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

N064511 October 8, 2009 CLA-2-55:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5515.12.0040 Ms. Ellen M. Dano Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a bonded fabric consisting of a brushed polyester woven face fabric bonded to a polyester/cotton woven backing fabric from Taiwan Dear Ms. Dano: In your letter dated June 8, 2009, on behalf of your client H.M. Richards, Inc., you requested a tariff classification ruling. The submitted sample is identified as Style No. 1192 (“Ultra”). It is a bonded fabric consisting of a brushed woven face fabric and a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis indicates that the face fabric is composed of 60.9% staple polyester and 39.1% filament polyester, with a weight of 207.2 g/m2. It is a satin weave, and is composed of yarns of different colors. The bleached backing fabric is plain woven. It is composed of 67.5% cotton and 32.5% staple polyester, with a weight of 163 g/m2. The combined bonded fabric weighs 388.8 g/m2 and will be imported in 59 inch 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 correspondence indicates that this fabric will be used for home furnishing. The applicable subheading for style No. 1192 (“Ultra”) 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 rate of duty will be 12 percent ad valorem. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division