CLA-2-58:RR:NC:TA:351 C89681
Mr. Demi Simpkins
Burlington Industries, Inc.
Box 691
Burlington, NC 27216-0691
RE: The tariff classification of warp pile woven velvet fabric from Belgium.
Dear Mr. Simpkins:
In your letter dated June 26, 1998, you requested a classification ruling.
Two samples were submitted which were identified as "Quality Monet 43996
SBR backed" and "Quality Monet 43996 unbacked".
You state that the fabric is backed with a rubberized coating and that you
believe that classification should be under subheading 5906.99.2500, as a
rubberized textile fabric. Even if the backing were visible to the naked eye,
classification in Chapter 59 is precluded by virtue of Chapter Note 1 to Chapter
59 which states:
"Except where the context otherwise requires, for the purposes of this
chapter the expression "textile fabrics" applies only (emphasis added) to the
woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and
ornamental trimmings in the piece of heading 5808 and the knitted or crocheted
fabrics of heading 6002."
Neither of the fabric samples, backed or not, fall within either the chapters or
headings of selected chapters cited in Note 1.
Classification of pile fabrics is predicated upon the fiber content of the
pile yarns, solely, with no account being taken of the composition of the ground
fabric. It is assumed that the pile is of man-made fibers. Based upon a
telephone conversation you stated that both the fabrics weigh over 271 grams per
square meter.
The applicable subheading for the fabrics will be 5801.35.0010, Harmonized
Tariff Schedule of the United States (HTS), which provides for woven warp pile
fabrics, over 271 grams per square meter. The duty rate is 18.6 percent ad
valorem.
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 Camille Ferraro at 212-
466-5885.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division