The tariff classification of two woven bonded upholstery fabrics from China

N259338 May 19, 2015 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0040; 5801.32.0000 Mr. Ameet Shah Culp, Inc. 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of two woven bonded upholstery fabrics from China Dear Mr. Shah: In your letter dated November 3, 2014, you requested a tariff classification ruling. Two fabric samples accompanied your request. Style Artisan TC is a bonded fabric consisting of a woven face fabric laminated to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. You indicate that the face fabric has been heat transfer printed and polyurethane (PU) printed. The surface of the fabric has been printed with a plastic that covers only certain portions of the surface, creating a pattern by matting and darkening the brushed fibers, simulating the look of leather. Although the spec sheet provided indicates that the face fabric was woven wholly of filament yarns, the fabric has been brushed, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple and in part of filament. According to U.S. Customs and Border Protection (CBP) laboratory analysis, the six harness satin weave face fabric is composed of 53.0% polyester staple yarns and 47.0% textured polyester filament yarns of different colors, is brushed or napped, and weighs 141.6 g/m2. The backing fabric is of a woven construction other than plain, twill or satin weave, composed of 65.2% polyester and 34.8% cotton yarns of different colors, and weighs 244.0 g/m2. The total weight of the bonded fabric is 384.9 g/m2. 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. Your submission states that this fabric will be imported in 55-inch widths and will be used for upholstery. The applicable subheading for Style Artisan TC will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12% ad valorem. Style Burnham NWB is a bonded fabric consisting of a woven pile face fabric laminated to a nonwoven backing fabric, characterized by a dense and overall soft lustrous appearance imparted by the cut pile yarns arranged in rows. The specification sheets provided indicate that the face fabric is dyed and constructed using 90% polyester textured filament yarns and 10% nylon textured filament yarns. CBP laboratory analysis has determined that the face fabric is of weft cut pile corduroy construction, composed of man-made fibers and weighs 407.0 g/m2. The bleached, needle-punched nonwoven backing fabric is composed of man-made fibers, and weighs 71.8 g/m2. The overall weight of this fabric is 480.7 g/m2. 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. You state that the fabric will be imported in 55-inch widths and will be used for upholstery. The applicable subheading for Style Burnham NWB will be 5801.32.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% 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 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