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

N236970 March 25, 2014 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a brushed knit backing fabric, from China Dear Mr. Harris: In your letter dated January 2, 2013, on behalf Global Textile Alliance, Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The submitted sample, identified as Style Nexgen, is a bonded fabric consisting of a woven face fabric laminated to a brushed knit backing fabric. The adhesive that binds these fabrics together is not visible in the cross section. According to the information provided, this fabric was woven of polyester filament yarns. However, it appears that subsequent to weaving, one side of the face fabric was brushed or sanded, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric is of a weave other than plain, satin, or twill, is composed of 52.2% polyester staple yarns and 47.8% textured polyester filament yarns of different colors, and weighs 219 g/m2; the brushed weft knit backing fabric is composed wholly of polyester fibers and weighs 110.8 g/m2, with a total fabric weight of 334.1 g/m2. Based on the relative weight 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 fabric will be imported in 144-147 centimeter widths and will be used for upholstery. In your letter, you suggest a classification as a woven fabric of synthetic filament yarn, under 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP lab analysis determined that the face fabric is in chief weight of staple polyester, and so would be classified in Chapter 55. We do note that CBP laboratory analysis indicates that the staple to filament ratio is very close to 50 percent. Even a slight change in the percentages may result in a change of classification of this fabric. This merchandise may be subject to Customs laboratory analysis at the time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample. The applicable subheading for the Style Nexgen 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% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division