The tariff classification of four woven upholstery fabrics from China

N254838 July 3, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.73.2015, 5516.23.0090, 5903.90.2500 Mr. Ameet Shah Culp, Inc. 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of four woven upholstery fabrics from China Dear Mr. Shah: In your letter dated June 23, 2013, you requested a tariff classification ruling. Four fabric samples were provided. Styles Fombell Lance and Genesta South Sea are jacquard-woven fabrics of yarns of different colors. According to the specification sheets provided, Fombell Lance is composed of 52% polypropylene/olefin and 48% polyester filament yarns, with a weight of 111 g/m2. Style Genesta South Sea is composed of 60% polyester and 40% polypropylene/olefin filament yarns, with a weight of 137 g/m2. Your specification sheets and subsequent correspondence indicate that these fabrics have been coated with a light hot melt (EVA), confirmed to be a plastics substance. This coating is not visible to the naked eye. Your submission states that these fabrics will be imported in 90 inch widths and will be used as mattress ticking. 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 is 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. The applicable subheading for Styles Fombell Lance and Genesta South Sea will be 5407.73. 2015, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics:, containing 85 percent or more by weight of synthetic filaments: of yarns of different colors: other, weighing not more than 170 g/m2. The rate of duty will be 8.5 percent ad valorem. Style RW8518 Poplar is a jacquard-woven fabric of yarns of different colors. According to the information provided, RW8518 Poplar is composed of 65% viscose rayon staple yarns and 35% polyester filament yarns, with a weight of 255 g/m2. Your specification sheets and subsequent correspondence indicate that these fabrics have been coated with a light hot melt (EVA), confirmed to be a plastics substance. This coating is not visible to the naked eye. Since the plastic coating on this fabric is not visible to the naked eye, it is not considered to be a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39. Your submission states that these fabrics will be imported in 90 inch widths and will be used as mattress ticking. The applicable subheading for Style RW8518 Poplar will be 5516.23.0090, HTSUS, which provides for woven fabrics of artificial staple fibers: containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: of yarns of different colors: other. The rate of duty will be 8.5 percent ad valorem. Style Muse-T Black is a dyed, jacquard-woven fabric. According to the specification sheets provided, Muse-T Black is composed of 70% polyester filament yarns and 30% cotton staple yarns, with a weight of 195 g/m2. Your specification sheets and subsequent communications indicate that these fabrics have been very thinly coated via the slot coating method with a light hot melt (EVA), confirmed to be a plastics substance. This coating has been deemed to be visible to the naked eye. Your submission states that these fabrics will be imported in 90 inch widths and will be used as mattress ticking. The applicable subheading for Style Muse-T Black will be 5903.90.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other, other. The rate of duty will be 7.5 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 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