CLA-2-51:RR:NC:TA:352 K86907

Mr. Lynden Davis
Excel Global Logistics Inc.
230-39 International Airport Center Boulevard
Suite 1000
Jamaica, NY 11413

RE: The tariff classification of a dyed 100% carded wool upholstery fabric from Turkey.

Dear Mr. Davis:

In your letter dated June 7, 2004, on behalf of your client Penelope USA LLC, you requested a tariff classification ruling.

The submitted sample, designated as style “New Comfort-540”, is a dyed woven fabric composed of 100% carded wool. It contains 16 single yarns per centimeter in the warp and 17 single yarns per centimeter in the filling. Your correspondence indicates that this product is also available as a yarn dyed product at the customer’s discretion. The fabric is characterized by a compact complex dobby weave and a dense fibrous surface. Weighing 453.5 g/ m2, this item will be imported in 139.7 centimeter widths. Laboratory analysis indicates that it meets the abrasion resistance criteria for light upholstery use as specified in ASTM D 3597-92. The fabric will be marketed as an upholstery fabric for use in the manufacture of office furniture.

The applicable subheading for this woven upholstery fabric will be 5111.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of carded wool or of carded fine animal hair, containing 85 percent or more by weight of wool or of fine animal hair, other, tapestry fabrics and upholstery fabrics. The rate of duty will be 7 percent ad valorem.

Goods classifiable in subheading 5111.19.1000, HTS, that are products of Turkey are not subject to either visa requirements or quota restraints at this time.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division