The tariff classification of two laminated polyester double knit mattress ticking fabrics having a quilted appearance, from China

N293422 February 9, 2018 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ameet Shah Culp Inc. 7209 Hwy 158 E. PO Box 488 Stokesdale, NC 27357 RE: The tariff classification of two laminated polyester double knit mattress ticking fabrics having a quilted appearance, from China Dear Mr. Shah: In your letter dated January 15, 2018, you requested a tariff classification ruling. Sample swatches for each style were submitted. Culp Styles CK6080ZT-PU Milky (CK) and DK9631ZT-PU Milky (DK) are laminated double knit fabrics bearing a resemblance to quilted fabric. According to information provided with this request, and through subsequent communication, style CK is composed of a polyester/Tencel blend, whereas style DK is composed wholly of polyester. Each style contains man-made stuffing yarns which have been inserted during the knitting process, providing the fabric with extra bulk and cushioning. One surface of each fabric has been laminated with a white polyurethane plastic layer, which is visible to the naked eye. You indicate that the total weight of the fabrics is 400g/m2 and 180g/m2 respectively. Your correspondence states that the fabrics will be imported in widths of 90 inches and will be used for mattress ticking. The applicable subheading for Culp Style CK6080ZT-PU Milky and DK9631ZT-PU Milky will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, or 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