CLA-2-52:S:N:N6: 352 805561

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

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

Dear Mr. Pollack:

In your letter dated December 23, 1994, you requested a tariff classification ruling.

The submitted sample of jacquard woven fabric is identified as style Phoenix, no. 12190. It is constructed with yarns of different colors. The fabric is composed of 100% cotton and weighs 410 grams per square meter. This fabric will be imported in 137 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 43,000 double rubs with a #10 cotton duck abradant. Flammability tests confirm that this fabric complies under the Federal Flammable Act. The applicable subheading for the jacquard woven fabric identified as Phoenix, style no. 12190, will be 5209.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 grams per square meter, of yarns of different colors, other fabrics, jacquard woven, of a width exceeding 127 centimeters. The rate of duty will be 8.8 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