CLA-2-58:S:N:N3H:351 868508
Mr. Maurice J. Deslauriers
John V. Carr & Son, Inc.
P.O. Box 149
Norton, VT 05907
RE: The tariff classification of woven pile upholstery fabrics
from Canada.
Dear Mr. Deslauriers:
In your letter dated November 1, 1991, on behalf of J.L. de
Ball Canada Inc., you requested a tariff classification ruling.
You have submitted five sample swatches of upholstery
fabrics identified as follows: quality nos. 32404, 32405, 32406,
38231 and 38289. All of the fabrics are of woven, cut warp pile
construction. Quality no. 32404 has 67% viscose 33% cotton cut
pile, quality no. 32405 has 63% viscose 37% cotton cut pile and
32406 has 70% viscose 30% cotton cut pile. Quality nos. 38231
and 38289, are made with 100% acrylic fibers in the cut pile.
The backing or ground fabric portions of these five fabrics are
made of various blends of cotton and man-made fibers. The
fabrics weigh between 549 and 840 grams per square meter (g/m2).
We assume that they will be imported in continuous lengths and
have widths over 30 centimeters.
These five upholstery fabrics will be classifiable under the
provision for woven pile fabrics and chenille fabrics, other than
fabrics of 5802 and 5806, of man-made fibers, warp pile fabrics,
cut, over 271 g/m2, in subheading 5801.35.0010, HTS. The rate of
duty will be 19.5 percent ad valorem.
Goods classifiable under subheading 5801.35.0010, HTS,
which have originated in the territory of Canada, will be
entitled to a 13.6 percent rates 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 reduced rates
of duty of 40 percent of the column 1 general rates applicable
(19.5%, as indicated above) in subheading 9905.00.30, HTS. Under
this provision, the importer shall file with the appropriate
Customs officer a written statement, accompanied by such
supporting documentation as the Customs' District Director may
require. The documentation should certify that the imported
fabrics are 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