CLA-2-58:OT:RR:NC:N3:352
Ms. Cheryl Vandergraff
Exemplis Corporation
6280 Artesia Blvd.
Buena Park, CA 90620
RE: The tariff classification of five leno weave fabrics from South Korea
Dear Ms. Vandergraff:
In your letter dated July 14, 2015, you requested a tariff classification ruling. Five samples accompanied your request.
Exemplis Style Name Focus, in the assorted patterns and colors Black 22-1551, Stripe Freeway 22-003806, Stripe Impress 22-003807, Sand 22-1553 and Slate 22-1552, are open-work woven mesh fabrics. According to your letter, spreadsheet, samples and information previously provided, the five fabrics referred to as Focus are constructed using leno weave, are composed of 30.1% drawn textured polyester multifilament yarns and 69.9 % monofilament yarns, and weigh 415 g/m2. Your correspondence states that the fabrics will be imported in rolls in widths of 54 inches (137.16 centimeters). Your letter and the illustration provided indicate that this fabric will be used in the furniture industry to manufacture chair backs.
Gauze (sometimes known as leno weave) is defined in Note 3 to Chapter 58 of the Harmonized Tariff Schedule of the United States (HTSUS). In plain gauze the crossing threads run alternately to the right and left of each standing thread passing over the weft every time but crossing under the standing threads; the standing warp threads are always on one side of the weft, and the standing warp and the weft are not interlaced but are held together by the crossing warp. Variations can be obtained by the crossing threads crossing with each other, by inserting two or more weft threads together through the loops formed by the standing and crossing threads, by using two or more standing threads per crossing thread and vice versa, etc.
In your letter you suggest classification as a dyed woven fabric of textured polyester filament yarn under subheading 5407.52.2060, HTSUS. However, based on visual examination of the five styles and the information provided, this office has determined that all five styles are constructed using leno weave.
The applicable subheading for the five leno weave mesh fabrics referred to as Style Name Focus, in patterns and colors Black 22-1551, Stripe Freeway 22-003806, Stripe Impress 22-003807, Sand 22-1553 and Slate 22-1552, will be 5803.00.5000, HTSUS, which provides for gauze, other than narrow fabrics of heading 5806: of other textile materials: of man-made fibers. The rate of duty will be free.
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 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.
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