CLA-2-52:OT:RR:NC:N3:352
Mr. Marcus Harmon
Westwood Weavers, Inc.
13451 S. Point Blvd
Charlotte, NC 28273
RE: The tariff classification of four woven polyester or cotton/polyester upholstery fabrics from China
Dear Mr. Harmon:
In your letter dated January 29, 2016, you requested a tariff classification ruling. Five sample packets accompanied your request. Your correspondence indicates that the five fabrics will be imported in widths of 145 centimeters and will be used for upholstery
Pattern Hadley is a jacquard weave fabric of yarns of different colors, characterized by its a brilliant floral pattern fabric. Your submission states the woven fabric is composed of 60% cotton and 40% polyester filament yarns and weighs 462.5 g/m2. Although your fabric detail sheet claims that the fabric is of plain weave construction and is embroidered, this fabric does not meet the definition of a plain weave fabric as defined in Subheading Note1(ij) to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS). In addition, this is not an embroidered fabric.
In your letter, you suggest that this fabric be classified under heading 5407, HTSUS, as a woven fabric of synthetic filament yarn. However, according to the information provided, this fabric is composed mainly of cotton. Therefore, classification as a fabric of synthetic filament yarn is precluded.
The applicable subheading for the fabric Pattern Hadley will be 5211.49.0020, HTSUS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The rate of duty will be 8.1% ad valorem.
Pattern Grasscloth is a woven fabric, characterized by its simplistic natural pattern, resembling the natural fabric of the same name. Your submission states the woven fabric is composed of 58% polyester filament yarns and 42% rayon staple fibers, and weighs 460 g/m2. Although your fabric detail sheet claims that the fabric is of plain weave construction, this fabric does not meet the definition of a plain weave fabric as defined in Subheading Note 1(ij) to Section XI of the HTSUS.
In your letter, you suggest that this fabric be classified under heading 5516, which provides for woven fabrics of artificial staple fibers mixed mainly or solely with man-made filaments. However, classification under that heading is precluded, as according to the information provided this fabric is composed mainly of synthetic filament yarns.
The applicable subheading for the fabric Pattern Grasscloth will be 5407.94.2090, HTSUS,
which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: printed: other, other, other. The rate of duty will be 14.9 percent ad valorem.
Pattern Alex is a woven fabric, characterized by its retro inspired diamond shaped pattern. Your submission states the woven fabric is composed of 90% polyester filament yarns and 10% flax, and weighs 400 g/m2. Although your fabric detail sheet claims that the fabric is of plain weave construction, this fabric does not meet the definition of a plain weave fabric as defined in Subheading Note 1(ij) to Section XI of the HTSUS.
Pattern Espalier is a woven fabric, characterized by its modernistic geometric pattern. Your submission states the woven fabric is composed wholly of polyester filament yarns and weighs 480g/m2.
In your letter, you suggest that Pattern Alex and Pattern Espalier be classified under heading 5407, HTSUS, as woven fabrics of synthetic filament yarns. However, as per visual including microscopic examination of both fabrics, this office has determined that both patterns contain chenille yarns on both sides of the fabric, introduced into the fabric during the weaving process.
The applicable subheading for Pattern Alex and Pattern Espalier will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Pattern Chinoiserie. Please provide two samples at least 18 inches square, to include at least one selvage (from selvage to selvage if possible). When this information is available, you may wish to consider resubmission of your request.
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 cbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division