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

N233582 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 polyester blend brushed woven fabric from China Dear Mr. Shah: In your letter dated July 30, 2012, you requested a tariff classification ruling. A sample of the fabric was provided. Style Fordham BT is a woven fabric, characterized by a soft patterned 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. The specifications sheet provided describes this fabric as of weft pile construction. However, CBP laboratory analysis indicates that this fabric is of a non-pile weave other than plain, twill or satin, is composed of 44.8% textured filament polyester, 44.5% staple polyester and 10.7% staple nylon, and weighs 223.8 g/m2. Your correspondence indicates that this product will be imported in 56-inch widths and will be used as an upholstery fabric. Your specifications sheet indicates that this fabric has been coated or laminated on one side with a clear application of acrylic blend latex. 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 for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile. The applicable subheading for style Fordham BT 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