CLA-2-54:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
7209 Hwy 158 East
Stokesdale, NC 27357
RE: The tariff classification of two polyester woven mattress ticking fabrics, one dyed and one woven of yarns of different colors, from Turkey
Dear Mr. Shah:
In your letter dated May 27, 2015, you requested a tariff classification ruling. Two fabric samples accompanied your request. Additional fabric samples and yarn packages were later provided.
Style Tuxedo T5022 is a grey jacquard weave fabric laminated to a white nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The specifications sheet, subsequent correspondence, fabric samples and yarn packages provided indicate that the face fabric is woven wholly of grey textured polyester filament yarns, with a polypropylene spunbond backing fabric. You state that the fabric weighs 191 g/m2. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. Your submission states that this fabric will be imported in 90-inch widths, and will be used for mattress ticking.
Style Formal TLS5026 is a grey jacquard weave fabric. The specifications sheet, subsequent correspondence, fabric samples and yarn packages provided indicate that the face fabric is woven wholly of textured polyester filament yarns, with grey yarns in one direction and black yarns in the other direction. You state that the fabric weighs 160 g/m2. Your submission states that this fabric will be imported in 88-inch widths, and will be used for mattress ticking.
The applicable subheading for Style Tuxedo T5022 will be 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: dyed: other, weighing more than 170 g/m2. The rate of duty will be 14.9% ad valorem.
The applicable subheading for Style Formal TLS5026 will be 5407.53.2020, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: of yarns of different colors: other, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 12% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division