The tariff classification of a bonded upholstery fabric consisting of a printed woven polyester face fabric laminated to a knit backing fabric, from China

N269807 March 8, 2016 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel St. West, Suite 201 Montreal, Québec, Canada H4N 2S7 RE: The tariff classification of a bonded upholstery fabric consisting of a printed woven polyester face fabric laminated to a knit backing fabric, from China Dear Mr. Ness: In your letter received October 20, 2015, you requested a tariff classification ruling. One sample accompanied your request. Pattern Bormida on Base Deluxe is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The face fabric is characterized by its bold whimsical inspired floral print. The adhesive that bonds these fabrics together is not visible in cross section. Although your corrected spec sheets claimed that this fabric was composed of 100% non-textured polyester filament yarns, U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the printed face fabric is composed of 52.9 % polyester staple and 47.1% non-textured polyester filament yarns, is of a weave other than plain, twill or satin, and weighs 310 g/m2. The warp knit backing fabric is composed wholly of dyed polyester yarns with 12.8 stitches per centimeter in the vertical direction, is not of pile construction and weighs 80.1 g/m2, with an overall bonded weight of 389.3 g/m2. Based on the relative weights, 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 specification sheet states that this fabric will be imported in widths of 140 centimeters and will be used for upholstery. The applicable subheading for the Pattern Bormida on Base Deluxe will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. 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 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 at maribeth.dunajski@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division