The tariff classification of a brushed 100% polyester jacquard woven upholstery fabric from China

N099333 August 16, 2010 CLA-2-55:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a brushed 100% polyester jacquard woven upholstery fabric from China Dear Mr. Shah: In your letter dated March 26, 2010, you requested a tariff classification ruling. The submitted sample, identified as style Badlands and described as a “brushed microdenier suede fabric,” is a jacquard woven fabric characterized by an intricate pattern formed by the weave and the color of the yarns. Although only filament polyester yarns were employed in the weaving of this fabric, the subsequent brushing operation has broken the fibers in a portion of the yarns, converting the fiber in those yarns from filament to staple. Laboratory analysis indicates that this woven fabric is composed of 60.6% polyester staple and 39.4% polyester non-textured filament. It is composed of yarns of different colors, containing 66.3 single yarns per centimeter in the warp and 31 single yarns per centimeter in the filling. This fabric weighs 200.5 g/m2 and will be imported in 57 inch widths. Your correspondence indicates that this fabric will be used for upholstery. You indicate that this item is coated with “acrylic blend latex.” This fabric has a plastic application on one side. 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: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; Since the plastic coating on the fabric designated as style Badlands has been deemed 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 the jacquard woven fabric identified as style “Badlands” will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12 percent ad valorem. 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