The tariff classification of a coated upholstery fabric, from China.

N064860 July 6, 2009 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Ms. Pam Berry Marisol International 871 Ridgeway Blvd., Suite 203 Memphis, TN 38120 RE: The tariff classification of a coated upholstery fabric, from China. Dear Ms. Berry: In your letter dated June 8, 2009, on behalf of Max Home LLC, Fulton, MS, you requested a tariff classification ruling. The instant sample, identified as style PORTLAND, consists of a jacquard woven upholstery fabric which is composed of 100 percent polyester man-made fibers. Your letter indicates the fabric is coated on one side with stearic acid ammonia. This coating is visible on the backing side of the fabric. You state that this material weighs 505 grams per square meter and will be imported as roll goods having 145 cm widths. While you suggest that classification in tariff subheading 5407.61.9935 is proper, this is not correct. Such heading provides for woven fabrics, of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, …. Chapter 59, note 5(a) in the tariff states that “heading 5907does not apply to … fabric in which the impregnation, coating or covering cannot be seen with the naked eye….” Since, in the instant case, the stearic acid coating can be seen with the naked eye, the material is properly classifiable in heading 5907 and no further consideration can be given to heading 5407. The applicable subheading for the material will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, … not laminated, … of man-made fibers. The rate of duty will be Free. 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