The tariff classification of three woven polyester upholstery fabrics from China

N245178 January 21, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Mr. Ameet Shah Culp, Inc. 1150 Silver Ct. High Point, NC 27263 RE: The tariff classification of three woven polyester upholstery fabrics from China Dear Mr. Shah: In your letter dated August 6, 2013, you requested a tariff classification ruling. Three fabric samples were provided. Styles AmeriTwill B/T, The Big Twill B/T and Dimensions B/T are woven fabrics. Styles AmeriTwill B/T and The Big Twill B/T are characterized by a distinct diagonal pattern, giving the appearance of a twill fabric. Style Dimensions BT is characterized by a diamond pattern. Although, according to the specification sheets provided, only textured filament polyester yarns were employed in the weaving of these fabrics, these fabrics appear to have been brushed or sanded subsequent to weaving, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. According to Customs and Border Protection (CBP) laboratory analysis, these three fabrics are composed wholly of polyester yarns of different colors, with the textured multifilament portion ranging from 50.4% to 53.2% and the staple fiber portion ranging from 46.8% to 49.6%. All three fabrics have a construction of other than plain, twill or satin weave, and weigh between 96.3 g/m2 and 193.4 g/m2. Your submission states that these fabrics will be imported in 55 inch widths and will be used for upholstery. Your specification sheets and subsequent correspondence indicate that these fabrics have been coated with an acrylic latex, confirmed to be a plastics substance. 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 these fabrics has been deemed not visible to the naked eye, they are not considered coated fabrics either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39. We note that laboratory analysis indicates that the amount of filament yarns in these fabrics is very close to 50 percent. Even a slight change in the fiber content percentages may result in a change in classification. Goods are subject to Customs laboratory analysis at time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant samples. The applicable subheading for Styles AmeriTwill B/T, The Big Twill B/T and Dimensions B/T will be 5407.93. 2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other: other, 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