The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric, from China

N283481 July 18, 2017 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric, from China Dear Ms. Miller: In your letter dated February 6, 2017, you requested a tariff classification ruling. A sample was submitted and sent for laboratory analysis. Flexsteel Pattern 593 Popstitch INW is a bonded fabric consisting of a soft woven face fabric laminated to a nonwoven backing fabric. It appears that, although the information provided indicates that only filament yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fibers in a portion of the yarns, converting the fiber in those yarns from filament to staple. U.S. Customs & Border Protection (CBP) laboratory analysis found that the face fabric, weighing 262.1 g/m2, has an overall fiber content by weight of 94.1 percent polyester and 5.9 percent nylon, of which 65 percent is staple fiber and 35 percent is textured filament yarn. The backing fabric is a bleached nonwoven fabric, composed wholly of polyester and weighing 86.6 g/m2. The total weight of the laminated fabric is 349.4 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. You indicate that this fabric will be produced in 55-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS) which provides for woven fabrics containing 85 percent or more by weight of textured polyester filaments. However, as indicated above, CBP laboratory analysis has determined that staple fibers predominate by weight. The applicable subheading for Flexsteel Pattern 593 Popstitch INW will be 5515.12.0090, 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 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 above, contact National Import Specialist Maribeth Dunajski at (646) 733-3045, or via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division