NY C89108
July 8,1998
CLA-2-58:RR:NC:TA:351 C89108
Ms. Mary Lee Courtney
Oceanair
135 American Legion Highway
Revere, MA 02151
RE: The tariff classification of warp pile woven velvet fabric from Italy
and Peru.
Dear Ms. Courtney:
In your letter dated June 5, 1998, you requested a classification ruling on
behalf of Robert Allen Fabrics, Inc.
Three representative samples were submitted which were identified only by
name: Velvetex, (fabric color is burgandy), Luigi (non-swirl, fabric color is
burgundy), and Luigi (swirl, fabric color is ivory). You state the Velvetex
fabric is made in Peru, and the Luigi fabrics are made in Italy. All three
materials are warp pile woven velvet fabrics. The Luigi (ivory) fabric has a
swirl pattern created by burning or cutting out portions of the pile surface
with the ground remaining in the exposed areas.
You state that the fabrics are all backed with rubberized latex and that
your client believes 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."
None of these fabrics 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. Based upon the information given in the fabric detail sheets, it is
assumed that the ground fabric is cotton and the pile is of man-made fibers.
Also based upon the detail sheets, all three 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 merchandise falls within textile category designation 224. Based upon
international textile trade agreements products of Peru are subject to the
requirement of a visa.
The designated textile and apparel categories may be subdivided into parts.
If so, visa and quota requirements applicable to the subject merchandise may be
affected. Part categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To obtain the most
current information available, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available for inspection
at your local Customs office.
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