The tariff classification of bonded upholstery fabric consisting of a polyester/nylon blend double-woven cut warp pile face fabric laminated to a polyester knit backing fabric, from China

N150945 September 16, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.35.0020 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of bonded upholstery fabric consisting of a polyester/nylon blend double-woven cut warp pile face fabric laminated to a polyester knit backing fabric, from China Dear Mr. Pipitone: In your letter dated February 25, 2011, on behalf of your client Richloom Fabrics, you requested a tariff classification ruling. The submitted sample, identified as style Sukey, consists of a cut pile woven face fabric laminated to a knit backing fabric. The face fabric is characterized by a dense fibrous surface interrupted by areas without pile, giving the appearance of a series of indentations arranged in alternating rows. CBP laboratory analysis indicates that the face fabric is of a double-woven cut warp pile construction. The composition of the cut pile yarns is 79.2% polyester and 20.8% nylon. This fabric is bonded to a weft knit backing fabric composed of 100% filament polyester. The face fabric weighs 258.9 g/m2, the backing fabric weighs 68.4 g/m2 and the fabric as a whole weighs 328.8 g/m2. Your correspondence indicates that this product will be imported in widths of 140 centimeters and will be used for upholstery. Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not coated or laminated, Note 1 to Chapter 59 excludes this laminated fabric from classification in Chapter 59. 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. The specification sheet provided in your submission describes this fabric as corduroy. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section as having the pile arranged in rows or wales. Classification of the instant fabric as corduroy is precluded, as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy, and also because it has been determined to be of warp pile construction, not weft pile, as it would have to be in order to be considered corduroy. The applicable subheading for the style Sukey will be 5801.35.0020, 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, other. The rate of duty will be 17.2% 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