CLA-2-51:OT:RR:NC:N3:352
Michael Pipitone
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of two wool plaid twill woven fabrics from China
Dear Mr. Pipitone:
In your letter dated January 24, 2018, on behalf of your client, Teijin Frontier (U.S.A.), Inc., you requested a tariff classification ruling. Two different samples, designated as Flaye and MacDermot, were submitted and sent for laboratory analysis.
Styles Flaye and MacDermot are woven fabrics characterized by a plaid pattern formed by the arrangement of yarns of different colors in both the warp and the filling directions. According to the information provided, the fabrics will be imported on rolls in 55-inch widths and will be used in the home furnishings industry for pillows and draperies.
U.S. Customs and Border Protection (CBP) Laboratory analysis has determined that Styles Flaye and MacDermot are constructed of a 2x2 twill weave. The fabrics are composed wholly of 2-ply combed quality wool yarns of different colors, containing an average fiber diameter greater than 18.5 microns. The fabric weight for Style Flaye is 287 g/m2. The fabric weight for Style MacDermot is 292.6 g/m2.
In your letter, you suggest classification for both styles under subheading 5112.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven tapestry and upholstery fabrics of combed wool. However, according to tests performed by the CBP Laboratory, the fabrics do not meet the minimum surface abrasion requirements for light duty upholstery fabric as specified by the American Society of Testing Materials (ATSM) D3597-02.
The applicable subheading for Styles Flaye and MacDermot will be 5112.19.9520, 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: Weighing more than 270 g/m2 but not more than 340 g/m2. The rate of duty will be 25 percent 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 https://hts.usitc.gov/current.
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division