The tariff classification of a polyester dobby woven fabric bonded to a polyester nonwoven backing from China

N124782 October 21, 2010 CLA-2-55:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Ms. Pamela C. Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a polyester dobby woven fabric bonded to a polyester nonwoven backing from China Dear Ms. Berry: In your letter dated September 31, 2010, on behalf of Max Home, LLC, you requested a tariff classification ruling. The submitted sample, designated as trade name XC-200, is a composite good manufactured by laminating a dobby woven fabric to a non-woven backing fabric by means of a polyurethane glue. The plastic adhesive that bonds these fabrics together is not visible in cross section. According to the information provided, the dyed woven face fabric is composed of 54% polyester staple yarns and 46% textured polyester filaments. It contains 86 single yarns per centimeter in the warp and 67 single yarns per centimeter in the filling. The face fabric weighs approximately 243 g/m2. The backing fabric, also composed wholly of polyester, weighs approximately 162 g/m2, resulting in a total bonded fabric weight of approximately 405 g/m2. Your correspondence indicates that this fabric will be imported in 150 centimeter widths and will be used as upholstery. 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. In addition, the Explanatory Notes to heading 5903 specifically exclude “fabrics which are simply assembled in layers by means of a plastic adhesive” and which have no plastics showing in cross-section. Since this product is a composite good made of a woven fabric and a non woven fabric, it is necessary to determine which of the fabrics impart this item with its essential character. Based on the relative weight, value, function and decorative appeal of the fabrics that form this composite good, it is the woven face fabric which imparts this product with its essential character. The applicable subheading for XC-200 will be 5515.12.0090, Harmonized Tariff Schedule of the United States (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