The tariff classification of a bonded fabric consisting of a woven polyester/cotton cut warp pile fabric laminated to a woven polyester/cotton backing fabric, from China

N084076 April 27, 2010 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5801.35.0010 Ms. Pamela C. Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a bonded fabric consisting of a woven polyester/cotton cut warp pile fabric laminated to a woven polyester/cotton backing fabric, from China Dear Ms. Berry: In your letter dated November 10, 2009, on behalf of your client Max Home, LLC, you requested a tariff classification ruling. The submitted sample, item XDR54, was described as a sanded or brushed polyester/nylon dobby-woven fabric, laminated to a polyester/cotton woven backing fabric. However, laboratory analysis indicates that the face fabric is of cut warp pile construction. The pile yarn portion of the face fabric is composed of 78.4% staple polyester and 21.6% cotton; the overall fiber content of the face fabric is 56.3% filament polyester, 33.2% staple polyester, 9.2% cotton and 1.3% elastomeric filament yarn. It is composed of yarns of different colors, and weighs 280.2 g/m2. The adhesive that bonds the face and backing fabrics together is not visible in cross section. 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 the fabric will be imported in 148 centimeter widths and will be used for upholstery. The applicable subheading for item XDR54 will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: warp pile fabrics, cut, over 271 grams per square meter. The rate of duty will be 17.2%. 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