CLA-2-58:OT:RR:NC:N3:352
Ms. Pamela Charlene Berry
General Manager
Marisol International
871 Ridgeway Loop, Suite 203
Memphis, TN 38120
RE: The tariff classification of a cotton/rayon/polyester/flax woven chenille
fabric from China
Dear Ms. Berry:
In your letter dated September 21, 2012, on behalf of HM Richards, you requested a tariff classification ruling. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
The submitted sample, identified as style Stansberry, is a woven chenille fabric of yarns of different colors. The face is characterized by rows of colorful fibrous ovals created by the introduction of chenille yarns during the weaving process, adding textural interest. The reverse side has an application of a clear substance. U.S. Customs and Border Protection laboratory analysis indicates that this fabric has an overall composition of 51.6% cotton, 29.9% rayon, 15.6% polyester, and 2.9% flax, and weighs 501.5 g/m2. Your correspondence states that this product will be imported in rolls 138 centimeters in width and will be used for upholstery.
Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59:
Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Since this woven chenille fabric would be classifiable as a fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification under the provision for textile fabrics impregnated, coated, covered or laminated.
In your submission you suggest classification as a fabric having chenille yarns on one side only, under subheading 5801.26.0010 of the Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded because chenille yarns are visible on both sides.
We note that laboratory analysis indicates that the amount of cotton in this fabric is very close to 50 percent. Even a slight change in the fiber content percentages may result in a change in classification for this fabric. Goods are subject to Customs laboratory analysis at 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 the woven chenille fabric style Stansberry will be 5801.26.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of cotton: chenille fabrics, other. The rate of duty will be “free.”
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