CLA-2-58:OT:RR:NC:N3:352
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a coated 100% polyester woven chenille fabric from Turkey
Dear Mr. Maher:
In your letter dated September 10, 2013, on behalf of your client, EDPA USA, Inc., you requested a tariff classification ruling. The submitted sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
The sample is identified as style EFES. It is characterized by rows of silvery stripes formed by non-textured filament yarns alternating with a textured surface created by chenille yarns of contrasting color. The chenille yarns are visible on one side of the fabric. According to the information in your submission, style EFES is a jacquard woven chenille fabric composed of 100% polyester, coated on the back with 100% acrylic. Your letter states that the fabric weighs 349 g/m2, will be imported in 140 centimeter widths and will be used for upholstery.
Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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.
In your submission you suggest classification as a coated fabric under subheading 5903.90.2000 of the HTSUS. However, since this woven chenille fabric would be classifiable as a fabric of heading 5801 if not coated with plastic or rubber, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59.
The applicable subheading for style EFES 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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division