CLA-2-55:S:N:N6:352 882712
Mr. Maurice J. Delauriers
John V. Carr & Son, Inc.
P. O. Box 307
Derby Line, Vermont 05830
RE: The tariff classification of three samples of woven
upholstery fabric from Canada.
Dear Mr. Deslauriers:
In your letter dated February 3, 1993, on behalf of your
client Tisbek Vertical, Ltee., you requested a tariff
classification ruling.
You have submitted three samples of woven upholstery
fabrics. Sample no. 1, identified as Quality A 2120, is composed
of 57% staple polyester and 43% filament polyester. It is
constructed using 167 denier filament polyester yarns in the warp
and 14/1 c.c. spun polyester yarns in the filling. This printed
fabric is plain woven and weighs 153.8 g/m2. It contains 33.1
single yarns per centimeter in the warp and 18.9 single yarns per
centimeter in the filling. It will be imported in widths ranging
between 160 and 165 centimeters. Based on data developed by the
Customs Laboratory, the average yarn number for this fabric has
been calculated to be 33 in the metric system.
Sample no. 2, identified as Quality G 2617 is composed of
65.2% staple acrylic and 34.8% filament polyester. It is
constructed using 220 denier 2 ply yarns in the warp and single
acrylic yarns in the filling. This fabric contains 15.7 single
yarns per centimeter in the warp and 11 single yarns per
centimeter in the filling. This printed fabric is dobby woven
and weighs 294.5 g/m2. It will be imported in 157 centimeter
widths.
The third sample is identified as Quality G 2961. It is
composed of 60.6% filament polyester, 26% filament acetate and
13.4% staple acrylic. This printed fabric contains 25.2 single
yarns per centimeter in the warp and 14.2 single yarns per
centimeter in the filling. The merchandise is twill woven and
weighs 239.3 g/m2. It will be imported in widths ranging between
152 and 157 centimeters.
The applicable subheading for sample no. 1, Quality A 2120
will be 5515.12.0010, Harmonized Tariff Schedule of the United
States (HTS), which
provides for other woven fabrics of synthetic staple fibers, of
polyester staple fibers, mixed mainly or solely with man-made
filaments, poplin or broadcloth. The rate of duty will be 17
percent ad valorem.
The applicable subheading for sample no. 2, Quality G 2617,
will be 5515.21.0090, HTS, which provides for other woven fabrics
of synthetic staple fibers, of acrylic or modacrylic staple
fibers, mixed mainly or solely with man-made filaments, other.
The rate of duty will be 17 percent ad valorem.
The applicable subheading for sample no. 3, Quality G 2961
will be 5407.94.2010, HTS, which provides for woven fabrics of
synthetic filament yarn, including materials obtained from
heading 5404, other woven fabrics, printed, other, mixed mainly
or solely with artificial filaments or metalized yarns. The rate
of duty will be 17 percent ad valorem.
Goods classifiable under subheadings 5515.12.0010;
5515.21.0090; and 5407.94.2010, HTS, respectively, which have
originated in the territory of Canada, will be entitled to a 8.5
percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
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