CLA-2-54:OT:RR:NC:TA:352

Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265

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

Dear Mr. Shah:

In your letter dated December 17, 2008 you requested a tariff classification ruling. Four samples of fabric were submitted with your ruling request. It has been determined that the four samples are not visibly coated.

The first sample is identified as style Second Act. Laboratory analysis indicates that this woven fabric is composed of 54% filament polyester and 46% staple polyester. It is composed of yarns of different colors, and contains 127 single yarns per inch in the warp and 38 single yarns per inch in the filling. This item weighs 236.3 g/m2 and will be imported in 55 inch widths. Your correspondence indicates that this fabric will be used as upholstery.

The second sample is identified as style Tea Time. Laboratory analysis indicates that this woven fabric is composed of 100% staple polyester. It is composed of yarns of different colors and contains 128 single yarns per inch in the warp and 52 single yarns per inch in the filling. This item weighs 236.2 g/m2 and will be imported in 55 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The third sample is identified as style Win Win. Laboratory analysis indicates that this woven fabric is composed of 50.4 % staple polyester and 49.6% filament polyester. It is composed of yarns of different colors and contains 45 single yarns per inch in the warp and 45 single yarns per inch in the filling. This item weighs 238.8 g/m2 and will be imported in 56 inch widths. Your correspondence indicates that this fabric will be used as upholstery.

The last sample is identified as style Thunder Strike. Laboratory analysis indicates that this woven fabric is composed of 53.2% staple polyester and 46.8% filament polyester. It is composed of yarns of different colors and contains 119 single yarns per inch in the warp and 43 single yarns per inch in the filling. This item weighs 235.9 g/m2 and will be imported in 57 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The applicable subheading for style Second Act will be 5407.93.2090, Harmonized Tariff Schedule of the United States (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% ad valorem.

The applicable subheading for style Tea Time will be 5512.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: containing 85 percent or more by weight of polyester staple fibers: other, other: other. The rate of duty will be 13.6% ad valorem.

The applicable subheading for styles Win Win and Thunder Strike 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 Maribeth Dunajski at (646) 733-3045.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division