CLA-2-51:S:N:N6:352 802955

Mr. Sherman Pollack
Arc-Com Fabrics
33 Ramland South
Orangeburg, NY 10962

RE: The tariff classification of woven upholstery fabric from Ireland.

Dear Mr. Pollack:

In your letter dated October 7, 1994, you requested a tariff classification ruling.

You have submitted a sample of jacquard woven fabric, identified as style 7 EWJ/379, Scrolls. Based on the information provided, this merchandise is composed of 50% combed wool, 30% staple rayon, 15% linen and 5% polyester. It is manufactured using yarns of different colors. The fabric weighs 338 g/m2 and it will be imported in 140 centimeter widths. Laboratory analysis of the abrasion resistance of this fabric indicates that there was no noticeable wear on the warp or filling yarns after 60,000 double rubs with a #10 cotton duck abradant. Flammability tests confirm that this fabric is rated as a Class 1 material under the Federal Flammable Fabrics Act.

The applicable subheading for style 7 EWJ/379, Scrolls, woven upholstery fabric will be 5112.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of combed wool or of combed fine animal hair, other, mixed mainly or solely with man-made staple fibers, tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport