The tariff classification of woven double-faced polyester upholstery fabric from China

N080375 April 29, 2010 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Ms. Pam Berry Marisol International LLC 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of woven double-faced polyester upholstery fabric from China Dear Ms. Berry: In your letter dated October 8, 2009, on behalf of Max Home LLC, you requested a tariff classification ruling. The submitted sample, item name Roberto, was described as 100% polyester dobby woven dyed upholstery face with stearic acid ammonia or “foam” coating. Laboratory analysis indicates that this fabric is composed of 80.4% textured filament polyester and 19.6% textured staple polyester, and is woven of yarns of different colors, using a weave that is not plain, twill or satin. The fabric contains 32 single yarns per centimeter in the warp and 20 single yarns per centimeter in the filling and weighs 502.2 g/m2. Your correspondence indicates that this fabric will be imported in 145 centimeter widths and will be used for upholstery. In your letter you proposed a classification of 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS). To be classified in Chapter 59, fabrics must meet the requirements of the chapter notes. Chapter 59 Note 5(a) states that heading 5907 does not apply to “Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50-55, 58 or 60); for the purposes of this provision, no account should be taken of any resulting change of color.” No coating is visible on the sample provided with this ruling request. In addition, CBP laboratory analysis did not indicate the presence of any coating material. Therefore, this fabric cannot be classified in Chapter 59 as a coated fabric. The applicable subheading for item name Roberto will be 5407.93.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other: other, other: other. The rate of duty 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 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