CLA-2-51:OT:RR:NC:N3:352
Mr. Hobyung Yi
Nissin International Transport U.S.A., Inc.
172-47 Baisley Boulevard
Jamaica, New York 11434
RE: The tariff classification of a wool plaid twill woven fabric, from China
Dear Mr. Yi:
In your letter dated October 30, 2013, on behalf of your client, Teijin Frontier (U.S.A.) Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The submitted woven fabric Style “TF-TD Tartan Wool” is characterized by a red/green/black plaid pattern formed by the arrangement of yarns of different colors in both the warp and filling directions. U.S. Customs & Border Protection (CBP) lab analysis indicate that this fabric is of a four-harness twill weave construction, is wholly composed of combed wool yarns of different colors, and weighs 306.4 g/m2. CBP lab analysis also determined that this fabric has an average fiber diameter of more than 18.5 microns. Your correspondence indicates that this fabric will be imported in 54-inch (140 cm) widths and will be used for upholstery.
In your letter, you suggest classification as a woven upholstery fabric of wool, under 5112.19.2000, Harmonized Tariff Schedule of the United States (HTSUS). However, according to tests performed by the CBP Laboratory, this fabric does not meet the minimum surface abrasion requirements for light duty upholstery fabric as specified by the American Society of Testing Materials (ASTM) D3597-02.
The applicable subheading for Style “TF-TD Tartan Wool” will be 5112.19.9550, HTSUS, which provides for woven fabrics of combed wool or of combed fine animal hair: containing 85 percent or more by weight of wool or of fine animal hair: other: other: other: other: weighing more than 270 g/m2 but not more than 340 g/m2. The rate of duty will be 25% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division