CLA-2-54:OT:RR:NC:TA:352
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
High Point, NC 27265
RE: The tariff classification of two polypropylene/polyester jacquard woven mattress ticking fabrics from Turkey
Dear Mr. Shah:
In your letter dated February 19, 2010, you requested a tariff classification ruling. Two samples of woven fabric and two yarn packages accompanied your request for a ruling. Through your original submission, subsequent correspondence and additional samples, the following information was developed.
The first style, designated Baxter Cotton, is a woven fabric characterized by a regular geometric pattern. According to the information provided, this product is constructed using two yarns: an unbleached textured polyester filament yarn in the warp, and a solution-dyed polypropylene filament yarn (color name “cotton” or “beige”) in the filling, with a stated composition of 61% polyester and 39% polyolefin. Laboratory analysis describes this item as a jacquard woven fabric of yarns of different colors, composed of 56.2% textured polyester filament and 43.8% polypropylene filament, containing 32.5 single warp ends and 12.3 single filling picks per centimeter. Your correspondence indicates that this product weighs 150 g/m2 and will be imported in 90-inch widths. The fabric is intended for use as mattress ticking. The second style, designated MD6224 Natural, is a woven fabric characterized by a vine and leaf pattern. According to the information provided, this product is constructed using three yarns: an unbleached textured polyester filament yarn in the warp, and a solution-dyed polypropylene filament yarn (color name “cotton” or “beige”) and an unbleached polypropylene filament yarn in the filling, with a stated composition of 76% polyester and 24% polyolefin. Laboratory analysis describes this item as a jacquard woven fabric of yarns of different colors, composed of 55.7 % polypropylene filament and 44.3% textured polyester filament, containing 32.6 single warp ends and 22.4 single filling picks per centimeter. Your correspondence indicates that this product weighs 147 g/m2 and will be imported in 90-inch widths. The fabric is intended for use as mattress ticking.
Subheading Note 1(g) to Section XI defines woven fabric of yarns of different colors as woven fabric (other than printed woven fabric) which:
Consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers);
Consists of unbleached or beached yarn and colored yarn; or
Consists of marl or mixture yarns.
(In all cases, the yarn used in selvages and piece ends is not taken into consideration.)
Since each fabric contains at least one colored yarn, according to the above subheading note this fabric would be construed as being of yarns of different colors.
The applicable subheading for the two fabrics will be 5407.73.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from material of heading 5404: other woven fabrics, containing 85 percent or more by weight of synthetic filaments: of yarns of different colors: other: weighing not more than 170 g/m2. The rate of duty will be 8.5 percent 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