The tariff classification of jacquard woven staple rayon/filament polyester upholstery fabric from China.

N069320 July 31, 2009 CLA-2-55:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5516.23.0090 Ms. Monica Gomez Blumenthal Print Works, Inc. 905 South Broad Avenue New Orleans, LA 70125 RE: The tariff classification of jacquard woven staple rayon/filament polyester upholstery fabric from China. Dear Ms. Gomez: In your letter dated July 15, 2009, you requested a tariff classification ruling. The submitted sample, identified as pattern JD70 Triston Ruby, is a jacquard woven fabric composed of 60% staple rayon and 40% filament polyester. It is composed of yarns of different colors. It contains 64.6 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. This merchandise weighs 260 g/m2 and will be imported in 57 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The fabric has been coated with a clear application of poly(ethyl acrylate); 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 JD70 Triston Ruby 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 this fabric will be 5516.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, of yarns of different colors, other. The rate of duty will be 8.5%. 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