The tariff classification of a flocked plastic-coated woven curtain fabric from China

N261147 June 24, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Ms. Tina M. Jordan Mohawk Global Logistics P.O. Box 3065 Syracuse, NY 13220 RE: The tariff classification of a flocked plastic-coated woven curtain fabric from China Dear Ms. Jordan: In your letter dated January 23, 2015, you requested a tariff classification ruling on behalf of your client, Jeffrey Fabrics, Inc. One sample was submitted with your ruling request. The fabric sample, identified as Style “Zara”, is characterized by a subtle printed retro floral pattern on one side of the fabric; the reverse side is visibly coated with a white material. Your submission and subsequent correspondence describe the manufacturing process as follows: a liquid acrylic material coating is applied to the fabric, then the coated fabric is moved to a stove for drying and swelling. The entire manufacturing process is done on a single machine line. Your correspondence indicates that the fabric will be imported in rolls 215 centimeters in width, and will be used to produce window curtains and bedding. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the floral printed sample is coated on one side with a plastic coating that comprises less than 70% by weight of the instant fabric. The material consists of three layers: a plain weave fabric of polyester, covered by a non-cellular acrylate plastic (not rubber), to which cotton and rayon textile flocking has been applied. The total fabric weight is 185.5 g/m2. The applicable subheading for Style “Zara” will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers. The rate of duty will be Free. 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