CLA-2-55:OT:RR:NC:N3:352
Michaels Stores, Inc.
Mr. Mathew Samuel
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of a polyester/cotton/linen woven fabric, from China
Dear Mr. Samuel:
In your letter dated April 9, 2013, you requested a tariff classification ruling.
The submitted sample, designated Aida Cloth, is an unbleached woven fabric. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is composed by weight of 47.6% polyester staple, 44.1% cotton and 8.3% linen, weighing 201.8 g/m2. The fabric contains 28.9 single yarns per centimeter in the warp and 29.2 single yarns per centimeter in the filling, and is of a weave other than plain, twill or satin. According to your submission and subsequent telephone conversations, this fabric will be imported in pieces measuring 38.1 centimeters by 45.7 centimeters (15 inches x 18 inches), and will be used for cross stitch embroidery.
Your letter indicates that this fabric should be classified in headings 5210, 5211 or 5407.
Please note that headings 5210 and 5211 provide for woven fabrics of cotton, and heading 5407 provides for woven fabrics of man-made filament fibers. CBP laboratory analysis found that this fabric is composed by weight chiefly of polyester staple fibers, and is therefore classified in Chapter 55, which provides for textiles of man-made staple fibers.
The applicable subheading for Aida Cloth will be 5514.19.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of
a weight exceeding 170 g/m2: unbleached or bleached: other woven fabrics: woven fabrics of polyester staple fibers, other. The rate of duty will be 14.9% 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