CLA-2-58:S:N:N3H:351 853435
Mr. Maurice J. Deslauriers
C.S. Emery & Co., Inc./John V. Carr & Son, Inc.
P.O. Box 149
Norton, VT 05907
RE: The tariff classification of woven warp pile upholstery fabrics
from Canada.
Dear Mr. Deslauriers:
In your letter dated June 6, 1990, on behalf of J.L. de Ball
Canada, Inc., you requested a tariff classification ruling.
You have submitted four samples (two styles) of woven, cut, warp
pile upholstery fabrics, as follows: pattern nos. 31001 Marble and
Eclipse, and 31007 Chicago and Venetia. The two fabrics have cut pile
fiber portions (not including the ground fabric portions) made of 85%
cotton/15% polyester and 100% cotton fibers, respectively. They weigh
12.2 and 11.3 ounces per square yard, respectively. The upholstery
fabrics will be imported into the United States from Canada in widths
of 54 inches.
The applicable subheading for the upholstery fabrics will be
5801.25.0010, Harmonized Tariff Schedule of the United States (HTS),
which provides for woven pile fabrics and chenille fabrics, other than
fabrics of heading 5802 or 5806, of cotton, warp pile fabrics, cut,
over 271 grams per square meter. The rate of duty will be 21 percent
ad valorem.
Goods classifiable under subheading 5801.25.0010, HTS, which have
originated in the territory of Canada, will be entitled to a 16.8
percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
In addition, these fabrics may be eligible for a reduced rate of
duty of 60 percent of the column 1 general rate applicable, as
indicated above (21%), in subheading 9905.00.30, HTS. Under this provision, effective on April 1, 1990, the importer shall file with
the appropriate Customs officer a written statement, accompanied by
such supporting documentation as the Commissioner of Customs may
require. The documentation should state that the imported fabric is
intended for use as outer covering in the manufacture of upholstered
furniture.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport