CLA-2-52:S:N:N3H:352 870375
Mr. Sherman Pollack
Arc-Com Fabrics, Inc.
33 Ramland South
Orangeburg, NY 10962
RE: The tariff classification of woven upholstery fabric from
Germany.
Dear Mr. Pollack:
In your letter dated December 12, 1991, you requested a tariff
classification ruling.
You have submitted two samples of jacquard woven fabric.
Sample no. 1,
is identified as Vineyard, style no. 9121. The merchandise is
composed of 56% cotton, 31% staple polyester and 13% staple
rayon. It is constructed with yarns of different colors and
weighs 623 g/m2. This product will be imported in 140 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. Flammability tests
confirm that this fabric is rated as a Class 1 material under the
Federal Flammable Fabrics Act. This product will be used as an
upholstery fabric.
Sample no. 2, identified as Cadena Cafe, style no. 9220, is
jacquard woven. The merchandise is composed of 65% cotton and
35% staple polyester. This product is constructed with yarns of
different colors and weighs 613 g/m2. It will be imported in 140
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.
The flammability tests confirm that this fabric is rated as a
Class 1 material under the Federal Flammable Fabrics Act. This
fabric will be used as an upholstery fabric.
The applicable subheading for both samples of jacquard woven
upholstery fabric will be 5211.49.0020, Harmonized Tariff
Schedule of the United States (HTS), which provides for woven
fabrics of cotton, containing less than 85 percent by weight of
cotton, mixed mainly or solely with man-made fibers, weighing
more than 200 g/m2, of yarns of different colors, other fabrics,
jacquard woven. The rate of duty will be 9.7 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