CLA-2-51:S:N:N3H:352 870670
Ms. Bonnie Mosbrucker
Krueger International, Inc.
1330 Bellevue Street
Green Bay, WI 54308-8100
RE: The tariff classification of woven upholstery fabric from
Ireland.
Dear Ms. Mosbrucker:
In your letter dated January 16, 1992, you requested a tariff
classification ruling.
You have submitted a sample of jacquard woven fabric,
identified as Byzantine, style #7BWJ/58. Information provided
indicates that this merchandise is composed of 50% combed wool,
30% staple rayon, 15% linen and 5% staple polyester. It is
constructed using yarns of different colors and will be imported
in 137 centimeter widths. Based on Customs laboratory analysis,
this product weighs approximately 407 g/m2. You indicate that
this fabric will be marketed exclusively to the upholstery trade.
Based on the physical characteristics of this product, as well as
the channels of the trade in which it moves, this item belongs to
a class or kind of fabric principally used as upholstery fabric.
It is your belief that this fabric would be classified under
subheading 5111.19, Harmonized Tariff Schedule of the United
States (HTS). However, this subheading applies to the
classification of woven fabrics of carded wool or of carded fine
animal hair, containing 85% or more by weight of wool or of fine
animal hair. Since the present sample contains only 50% combed
wool, the classification of this merchandise in subheading
5111.19, HTS, is precluded.
The applicable subheading for this jacquard woven upholstery
fabric will be 5112.30.1000, 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