The tariff classification of a bonded fabric consisting of a polyester brushed woven face fabric laminated to knit backing fabric from China

N229029 April 9, 2013 CLA-2-55:OT:RR:NC:N3:352 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 bonded fabric consisting of a polyester brushed woven face fabric laminated to knit backing fabric from China Dear Mr. Shah: In your letter dated July 30, 2012, you requested a tariff classification ruling. Samples of the finished bonded fabric, as well as six swatches illustrating the steps in the manufacturing process, were provided. Style Caprice T/K is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft textured fibrous surface. Although only filament polyester yarns were employed in the weaving of the face fabric, the subsequent buffing or sanding operation has broken the fibers in a portion of the yarns, converting the fiber in those yarns from filament to staple. CBP laboratory analysis of the face fabric indicates that it is of a weave other than plain, twill or satin construction, is composed of 61.4% staple polyester yarns, 34.1% textured polyester filament and 4.5% staple nylon, and weighs 275.5 g/m2. The weft knit backing fabric is composed wholly of polyester and weighs 64.6 g/m2. The bonded fabric as a whole weighs 343.5 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 55-inch widths and will be used as an upholstery fabric. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state in part that, for heading 5903: “The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.” In your submission you suggest classification as other weft pile fabric under subheading 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), because this fabric has weft floats which were cut in the sanding process in order to create a pile effect. However, classification under that provision is precluded because CBP laboratory analysis has determined that this fabric is not of woven pile construction. The applicable subheading for style Caprice T/K 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, Thomas J. Russo Director National Commodity Specialist Division