The tariff classification of four polyester jacquard woven upholstery fabrics from China

N272964 March 11, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Ms. Judy McWhirk The Robert Allen Group 2 Hampshire Street Foxboro, MA 02035 RE: The tariff classification of four polyester jacquard woven upholstery fabrics from China Dear Ms. McWhirk: In your letter dated February 3, 2016, you requested a tariff classification ruling. Four samples accompanied your request. Pattern Beach Club BK is a woven fabric characterized by a modern geometric motif. Four colors were provided in an array of pastel and earthtoned hues: Amber, Celadon, Charcoal and Cream. According to your submission and visual examination of the samples, the four fabrics are of jacquard construction, are composed wholly of polyester (62% filament and 38% staple) yarns of different colors and weigh 670 g/m2 each. These fabrics will be produced in widths of approximately 145 centimeters and will be used for upholstery. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); […] In your letter you suggest the possibility of classification as coated fabric under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), stating that a light coating of acrylic has been applied to the reverse side. However, classification under that subheading is precluded, as the coating is not visible to the naked eye. The applicable subheading for the woven fabric group identified as Pattern Beach Club BK, will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other, other, other. The rate of duty will be 12%. 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 cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division