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

N122500 February 14, 2011 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a brushed jacquard woven polyester fabric from China Dear Mr. Shah: In your letter dated September 2, 2010, you requested a tariff classification ruling. The submitted sample is identified as style Diamond Head, characterized by a jacquard weave giving the appearance of a twill. According to the information provided, the fabric was woven using 100% polyester filament yarns. However, subsequent to weaving, the fabric was brushed, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. Laboratory analysis indicates that this woven fabric of yarns of different colors is now composed of 59% textured filament polyester and 41% staple polyester. It contains 38 single yarns per centimeter in the warp and 40.9 single yarns per centimeter in the filling and weighs 244.5 g/m2. Your correspondence indicates that this fabric will be imported in 57 inch widths and will be used for upholstery. You indicate that this fabric has been coated or laminated on one side with a clear application of acrylic. This 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; Since the plastic coating on the instant fabric 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 style Diamond Head 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% 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