CLA-2-52: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 four fabrics: two woven fabrics, one woven corduroy bonded fabric and one warp knit cut pile bonded fabric from China
Dear Mr. Harris:
In your letter dated January 7, 2013, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Four samples were provided.
Style Brilliant Disguise is a woven fabric composed of yarns of different colors. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of a woven construction other than plain, twill or satin weave, with an overall composition by weight of 57.7% cotton, 40.7% textured polyester filament and 1.6% acrylic, and weighs 329.3 g/m2. Your letter states that this fabric will be imported in 142 centimeter widths and will be used for upholstery.
The applicable subheading for style Brilliant Disguise will be 5211.49.0090, Harmonized Tariff Schedules of the United States (HTSUS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2: of yarns of different colors, other fabrics: other. The rate of duty will be 8.1% ad valorem.
Style Regina is a woven fabric composed of yarns of different colors. Your letter indicates that the fabric has a very thin coating of latex on the reverse side to facilitate cutting; however, that coating is not visible to the naked eye. CBP laboratory analysis indicates that this fabric is of a woven construction other than plain, twill or satin weave, with a composition by weight of 52.6% staple polyester and 47.4% textured polyester filament and weighs 252.0 g/m2. Your letter states that this fabric will be imported in 142 centimeter widths and will be used for upholstery.
The applicable subheading for style Regina will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% percent ad valorem.
Style Bright Side is a bonded fabric consisting of a woven cut pile face fabric laminated to a plain weave backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft pile surface arranged in parallel “dimpled” wales running the length of the fabric, separated by flat-woven spaces formed by weft yarns floating over the same warp yarns throughout. CBP laboratory analysis indicates that the face fabric is of a woven corduroy construction, with an overall composition by weight of 89.6% polyester and 10.4% nylon, and weighs 361.3g/m2. The plain weave backing fabric is composed wholly of polyester and weighs 37.6 g/m2. The bonded fabric weighs a total of 399 g/m2. Your letter states that this fabric will be imported in 145 centimeter widths and will be used for upholstery.
The applicable subheading for style Bright Side will be 5801.32.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% ad valorem.
Style Lopey is a bonded fabric consisting of a knit face fabric laminated to a plain weave backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by a dense fibrous cut pile surface arranged in rows simulating the look of the wales of a corduroy fabric, and with the surface printed to impart a woven appearance. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction and is composed wholly of polyester. The woven backing fabric is composed of 95.6 % polyester and 4.4% cotton, and weights 81.1 g/m2. The overall weight of the bonded fabric is 331.3 g/m2. Your letter states that this fabric will be imported in 140 centimeter widths and will be used for upholstery.
The applicable subheading for style Lopey will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” 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