CLA-2-59:OT:RR:NC:TA:350
Ms. Rachael Harris
WM Wright Company
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of a flocked textile fabric, for general craft use, from China.
Dear Ms. Harris:
In your letter dated March 9, 2006, which was received September 9, 2010, you requested a tariff classification ruling.
The submitted sample is being retained for our files.
The instant sample, identified as item 1888300560A, consists of a narrow width material that measures approximately 1/8" in width and 6' in length. Specifically, it is composed of an unspecified middle layer of cellular plastics material that is laminated on both sides with a woven fabric composed of 100 percent acrylic man-made fibers. These woven fabric layers have in turn, been electrostatically flocked with acrylic man-made fibers to produce a pile-like effect. While you indicate that the woven fabric layers and flock for this product, once imported, may be of either acrylic (as per the instant sample) or polyester man-made fibers, this will not affect the final classification of the merchandise.
You suggest that classification for this product is proper in tariff subheading 5801.30.0000, however, this is not correct. While tariff subheading 5801.30.0000 does not currently exist in the tariff, we presume you are referring to a fabric of woven pile construction. While your fabric is flocked to imbue a pile like effect, it is not by definition a pile construction. A true pile construction consists of a woven fabric having an additional yarn inserted during the weaving process to produce a pile. Such is not the case with this material. Therefore, no consideration can be given to the tariff classification that you suggest. Further, while you did mention that you believed the item is an article of pile, the provisions in heading 5801 cover roll goods or piece goods only, not made up articles as defined in Section XI, note 7 of the tariff.
Accordingly, the applicable subheading for the material will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated or covered, ..., laminated fabrics, of man-made fibers. The duty rate will be 8 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division