CLA-2-55:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of two polyester woven brushed fabrics and two polyester warp knit pile fabrics, from China
Dear Mr. Harris:
In your letter dated July 8, 2011, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. Four samples of fabric were submitted with your inquiry. All four fabrics will be used in the manufacture of mattress ticking.
Style Surrender is a woven fabric. According to the information provided, this fabric was woven of polyester filament yarns. However, subsequent to weaving, one side of the face fabric was brushed or sanded, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. Please note that the degree of brushing has an impact upon the final classification, determining whether the final fabric is made up mainly of staple or of filament fibers. However, Style Surrender was the subject of a previous ruling, specifically N080116 dated January 13, 2010, and therefore will not be ruled upon again here.
Style Victory Suede is a woven fabric. According to the information provided, this fabric was woven of polyester filament yarns. However, subsequent to weaving, one side of the face fabric was brushed or sanded, breaking the fibers in a portion of the yarns, creating a soft surface and transforming some of the filaments into staple fibers. CBP laboratory analysis indicates that the resulting satin weave fabric is now composed of 50% textured polyester filament and 50% polyester staple yarns. You indicate that these fabrics weigh 130-135 g/m2 and will be imported in 230 centimeter widths.
Note 2(A) to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states:
Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
We note that laboratory analysis for style Victory Suede indicated that the filament to staple ratio is 50/50. In that case, the fabric will be classified using Note 2(A) above, as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. However, please note that even a slight change in the percentages may result in a change of classification of this fabric. Fabrics are subject to Customs laboratory analysis at the time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample.
The applicable subheading for style Victory Suede will be 5515.12.0040, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12% ad valorem.
Style Teddie-C is a knit fabric, said to be composed of 100% polyester yarns. CBP laboratory analysis indicates that this fabric is of warp knit cut pile construction and measures 12.5 stitches per centimeter in the vertical direction. Your correspondence indicates that the fabric weighs 250 g/m2 and will be imported in 230 centimeter widths.
Style Bear-C is a knit fabric, said to be composed of 100% polyester yarns. CBP laboratory analysis indicates that this fabric is of warp knit cut pile construction and measures 15 stitches per centimeter in the vertical direction. Your correspondence indicates that the fabric weighs 190 g/m2 and will be imported in 230 centimeter widths.
Statistical Note 1 to Chapter 60, HTSUS, defines velour as fabrics containing 12 or more stitches per centimeter in the vertical direction.
The applicable subheading for style Teddie-C and Bear-C will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other: velour. The rate of duty will be 17.2% 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,
Thomas J. Russo
Director
National Commodity Specialist Division