CLA-2-54:OT:RR:NC:N3:352
Ms. Clara Chu
A.C.T. Logistics
154-09 146th Ave.
Jamaica, NY 11434
RE: The tariff classification of 100% polyester woven fabric from Korea
Dear Ms. Chu:
In your letter dated March 27, 2012, on behalf of Liba Fabrics Corp., you requested a tariff classification ruling. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
The submitted sample is identified as 100% Polyester Tissue Faille, Style #4444. CBP laboratory analysis indicates that it is a plain woven fabric dyed a single uniform color, composed wholly of textured polyester filaments. The fabric contains 70.3 single yarns per centimeter in the warp and 24.9 single yarns per centimeter in the filling, and weighs 166.2 g/m2. You indicate this merchandise will be imported in 58 to 60 inch (150 centimeter) widths and will be used for apparel.
The applicable subheading for fabric Style #4444 will be 5407.52.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed: other, weighing not more than 170 g/m2, other. The duty rate will be 14.9 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,
Thomas J. Russo
Director
National Commodity Specialist Division