The tariff classification of 100% polyester stitch-bonded fabric from China.

N065640 July 17, 2009 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6005.31.0020 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of 100% polyester stitch-bonded fabric from China. Dear Mr. Harris: In your letter dated June 12, 2009, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, identified as style Tempur Stitchbond, is a nonwoven fabric composed of 100% polyester fibers. It is manufactured from several layers of polyester fibers that have been carded and folded. The layers of fibers are then connected and secured by stitches knitted through the layers using 100% polyester yarn. This fabric will be imported in widths of 200-210 centimeters and weighs 120 g/m2. It will be used for the manufacture of mattress ticking. Your correspondence indicates that the fabric has been coated with an acrylic coating; however, the coating is not visible to the naked eye. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:(a)     Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:(1)     Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;(2)     Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)(3)     Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);(4)     Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);      Since the plastic coating on the fabric, Tempur Stitchbond, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39. The applicable subheading for style Tempur Stitchbond will be 6005.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, unbleached or bleached, other, stitch-bonded goods. The rate of duty will be 10%. 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