The tariff classification of two bonded textured polyester woven fabrics from China

N258662 November 24, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of two bonded textured polyester woven fabrics from China Dear Mr. Harris: In your letter dated October 24, 2014, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Two samples were submitted with your request. Style SRA Falcone is a bonded fabric, consisting of a woven face fabric laminated to a woven backing fabric, characterized by a distinct copper and black weave pattern resembling tweed. The adhesive that binds these fabrics together is not visible in cross section. According to your submission and subsequent correspondence, the face fabric is composed of 100% textured polyester filament yarns of different colors and weighs 210 g/m2. The total fabric weight is 325 g/m2. Your correspondence indicates that this fabric will be imported in widths of 137 centimeters and will be used for upholstery. Based on the relative values, use, quantity 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. Style Raconteur is a bonded fabric, consisting of a woven face fabric laminated to a woven backing fabric, characterized by its distinct brown and black weave pattern resembling tweed. The adhesive that binds these fabrics together is not visible in the cross section. According to your submission and subsequent correspondence, the face fabric is composed of 100% textured polyester filament yarns of different colors and weighs 200 g/m2. The total fabric weight is 240 g/m2. Your correspondence indicates that this fabric will be imported in 145 centimeter widths, and will be used for upholstery. Based on the relative values, use, quantity 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. In your letter you suggest that Style SRA Falcone be classified under 5407.61.9955, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabric of synthetic non-textured polyester filaments. However, upon subsequent contact, you have indicated that the polyester filament yarns are textured. The applicable subheading for Styles SRA Falcone and Raconteur will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. 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 maribeth.dunajski @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division