The tariff classification of a bonded upholstery fabric consisting of a polyester brushed woven face fabric bonded to a coated woven backing fabric, from China

N269834 September 9, 2016 CLA-2-59: OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel St. West Suite 201 Montréal, Québec H4N 2S7 Canada RE: The tariff classification of a bonded upholstery fabric consisting of a polyester brushed woven face fabric bonded to a coated woven backing fabric, from China Dear Mr. Ness: In your letter dated June 4, 2015, received October 21, 2015, you requested a tariff classification ruling. A sample of the fabric accompanied your request. Pattern RANCHERO is a bonded fabric consisting of a brushed woven face fabric laminated to a woven backing fabric. The thick plastic layer between these fabrics together is visible in cross section. Although the information and specification sheets provided with this request, and previously, state that the face fabric is of plain weave construction and composed of 100% non-textured polyester filament yarn, and that the backing fabric is of plain weave construction and composed of 60% polyester and 40% cotton staple, U.S. Customs & Border Protection (CBP) laboratory analysis finds that the face fabric, weighing 143.3 g/m2, is of a brushed satin weave construction and is composed of 50.6% textured polyester filament yarns, and 49.4% polyester staple yarns. CBP lab analysis also finds that the backing fabric consists of a twill-woven fabric that is coated, covered, laminated or impregnated with a polyurethane cellular plastic-type material on its inner surface. The weight of the plastic material is 225 g/m2 and the weight of the fabric component is 162.7 g/m2, with an overall weight of the backing fabric of 387.7 gm2. The fabric component of the coated backing fabric is composed of 85.3% dyed polyester, 11.2% rayon and 3.5% cotton staple yarns. Your letter states that this fabric will be imported in widths of 138 centimeters and will be used for upholstery. The applicable subheading for Pattern RANCHERO will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: with polyurethane: of man-made fibers: other: other. The rate of duty will be 7.5% 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 https://hts.usitc.gov/current. 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 via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division