NY 865581
AUG 21 1991
CLA-2-51:S:N:N3H:352 865581
Mr. Sherman Pollack
Arc - Com Fabrics, Inc.
33 Ramland South
Orangeburg, NY 10962
RE: The tariff classification of woven wool upholstery fabric
from Scotland.
Dear Mr. Pollack:
In your letter dated July 12, 1991, you requested a tariff
classification ruling.
You have submitted a sample of jacquard woven fabric,
identified as Astratto, style #J4338. Based on the information
provided, this merchandise is composed of 100% worsted wool.
This fabric is composed of yarns of different colors and weighs
394 g/m2. It will be imported in 137.16 centimeter widths.
Laboratory analysis of the abrasion resistance of this fabric
indicates that there was no noticeable wear on either the warp or
filling yarns after 60,000 rubs using a #10 cotton duck abradant.
This result is consistent with abrasion resistance for medium to
heavy duty upholstery fabric. In addition, flammability tests
confirm that this fabric is rated as a Class 1 material under the
Federal Flammable Fabric Act. Based on the sample and data
provided, this fabric belongs to a class or kind of fabric
principally used as upholstery fabric.
The applicable subheading for this jacquard woven upholstery
fabric will be 5112.19.2000, Harmonized Tariff Schedule of the
United States (HTS), 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, tapestry fabrics
and upholstery fabrics of a weight exceeding 300 g/m2. The rate
of duty will be 7 percent ad valorem.
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