CLA-2-58:OT:RR:NC:N3:352
Mr. Nilson Avelar
Attorney In Fact
Customs Brokerage Manager
CSI International Weiss-Rohlig USA, Inc.
20 Commerce Drive, Suite 226
Cranford, NJ 07016
RE: The tariff classification of two woven chenille fabrics of man-made fibers, from Turkey
Dear Mr. Avelar:
In your letter dated March 14, 2013, on behalf of your client, United Fabrics, Inc., you requested a tariff classification ruling. Two samples were provided.
Style Rubi-A/Rubi-B is a woven chenille fabric said to be composed of 51.2% polyester, 41.7% acrylic and 7.1% viscose. It is characterized by a textured fibrous surface created by the introduction of chenille yarns in the filling during the weaving process. The chenille yarns are visible on one side of the fabric. According to your initial correspondence and subsequent contact, styrene-butadiene latex has been applied to the back of the fabric to provide dimensional stability. Your letter states that the fabric weighs 426 g/m2, will be imported in 137.16 centimeter widths and will be used for upholstery.
Style Elyot-A/Elyot-K is a woven chenille fabric said to be composed of 39.9% polyester, 52.7% acrylic and 7.4% viscose. It is characterized by a textured fibrous surface created by the introduction of chenille yarns in the filling during the weaving process. The chenille yarns are visible on one side of the fabric. According to your initial correspondence and subsequent contact, styrene-butadiene latex has been applied to the back of the fabric to provide dimensional stability. Your letter states that the fabric weighs 365 g/m2, will be imported in 137.16 centimeter widths, and will be used for upholstery.
In your letter you suggest classification as a coated fabric under subheading 5906.99.2500, Harmonized Tariff Schedule of the United States (HTSUS).
Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states:
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 these woven chenille fabrics would be classifiable as a fabric of heading 5801 if not coated with plastics or rubber, Note 1 to Chapter 59 excludes these fabrics from classification under the provision for textile fabrics impregnated, coated, covered or laminated.
The applicable subheading for styles Rubi-A/Rubi-B and Elyot-A/Elyot-K will be 5801.36.0010, HTSUS, which provides woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. The rate of duty will be 9.8% 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