The tariff classification of one woven fabric of man-made fibers and one warp knit cut pile fabric bonded to a plain weave backing fabric, from China

N247331 August 8, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090; 6001.92.0020 Mr. Ameet Shah Culp, Inc. 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of one woven fabric of man-made fibers and one warp knit cut pile fabric bonded to a plain weave backing fabric, from China Dear Mr. Shah: In your letter dated October 23, 2013, you requested a tariff classification ruling. Two fabric samples were provided. Style Derby BT is a soft woven fabric that visually resembles a vintage twill fabric. Although the specifications sheet provided indicates that the fabric was woven of polyester and nylon filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. According to Customs and Border Protection (CBP) laboratory analysis, this fabric is composed of 55.5% man-made textured multifilament yarns and 44.5% man-made staple yarns of different colors, is of a weave other than plain, twill or satin and is brushed or napped. Your submission states that this fabric will be imported in 55 inch widths and will be used for upholstery. Style New Castle TW is a bonded fabric consisting of a soft pile fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to CBP laboratory analysis, the face fabric is of warp knit cut pile construction with 9.1 stitches per centimeter in the vertical direction, is composed wholly of polyester, is dyed a single uniform color and weighs 304.3 g/m2. The bleached, plain weave backing fabric is composed wholly of polyester and weighs 102.8 g/m2. The weight of the bonded fabric is 414.3 g/m2. You state that this fabric will be imported in 55” widths and will be used for upholstery. The applicable subheading for Style BT Derby will be 5407.93.2090, 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: of yarns of different colors: other, other: other, other. The rate of duty will be 12% ad valorem. The applicable subheading for Style New Castle TW will be 6001.92.0020, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, over 271 grams per square meter: other. The rate of duty will be 17.2% 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 maribeth.dunajski @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division