CLA-2-51:S:N:N3H:352 873682

Mr. Sherman Pollack
Arc-Com Fabrics, Inc.
33 Ramland South
Orangeburg, NY 10962

RE: The tariff classification of woven upholstery fabric from Holland.

Dear Mr. Pollack:

In your letter dated April 15, 1992, you requested a tariff classification ruling. You have submitted a sample of jacquard woven fabric that is identified as Marastocca, pattern #420557-1344. The merchandise is composed of 100% combed wool. It is dyed a single uniform color and weighs 338 g/m2. This fabric will be imported in 137 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.

The applicable subheading for the 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