The tariff classification of bonded upholstery fabric consisting of a polyester satin-woven face fabric laminated to a polyester weft knit backing fabric, from China

N193975 October 1, 2012 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.94.2050 Mr. Ameet Shah Culp, Inc. P. O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of bonded upholstery fabric consisting of a polyester satin-woven face fabric laminated to a polyester weft knit backing fabric, from China Dear Mr. Shah: In your letter dated November 15, 2011 you requested a tariff classification ruling. The sample provided is being returned at your request, less those portions destroyed in testing or retained for file purposes. Style Pinto-W TK is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The surface of the fabric has been printed with a plastic that covers only certain portions of the surface, creating a pattern by matting and darkening the brushed fibers, simulating the look of creased leather. Although the specifications sheet provided indicates that only filament yarns were employed in the weaving of the face fabric, the face fabric has been brushed, breaking the fibers in a portion of the yarns and converting the fiber in those yarns from filament to staple. CBP laboratory analysis of the face fabric indicates that it is of satin weave construction, is composed of 51.6% textured filament polyester and 48.4% staple polyester yarns, and weighs 151.2 g/m2. The weft knit backing fabric is composed wholly of textured polyester and weighs 126.9 g/m2. The fabrics’ combined weight is 278.1 g/m2. 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 this product will be imported in 56 inch widths and will be used as an upholstery fabric. Please note that laboratory testing has indicated a certain percentage by weight of filament versus staple yarns. If, however, upon importation the imported fabric is tested and the fiber content is found to be different from that stated in this ruling, affecting the classification, then this ruling does not apply. The applicable subheading for style Pinto-W TK will be 5407.94.2050, 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: printed: other, other: satin weave or twill weave. The rate of duty will be 14.9 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, Thomas J. Russo Director National Commodity Specialist Division