CLA-2-55:OT:RR:NC:TA:352
Mr. Dan Nation
THIS Co.
16 Cypress Avenue, No. 421
Brooklyn, NY 11237
RE: The tariff classification of a hand-woven rayon/feather/silk fabric from India
Dear Mr. Nation:
In your letter dated March 10, 2010, you requested a tariff classification ruling.
The submitted sample is identified as Velvet Brocade, of rayon, feathers and silk, hand-woven on a wooden jacquard pit loom. Laboratory analysis indicates that it is composed of 71.7% staple rayon, 17.9% feathers and 10.4% silk, with 125 single yarns per centimeter in the warp and 166 single yarns per centimeter in the filling and weighing 517 g/m2. The woven fabric is composed of yarns of different colors and is characterized by an iridescent, textured surface. Your correspondence indicates that this fabric will be imported in 24-inch widths and will be used for upholstery.
In your letter you inquired regarding the status of this product under the Generalized System of Preferences (GSP). Please note that merchandise classifiable under this subheading is not eligible for GSP treatment.
The applicable subheading for Velvet Brocade will be 5516.93.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of artificial staple fibers: other: of yarns of different colors, other. The rate of duty will be 8.5%.
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