CLA-2-51:S:N:N6:352 883339
Ms. Amy M. Wallace
Krueger International, Inc.
P. O. Box 8100
Green Bay, WI 54308-8100
RE: The tariff classification of woven upholstery fabric from
Australia.
Dear Ms. Wallace:
In your letter dated February 24, 1993, you requested a
tariff classification ruling.
The submitted sample is identified as style #27.054,
Babiche. This merchandise is composed of 100% worsted wool. It
is constructed using 2 ply wool yarns in the warp and 2 ply wool
yarns in the filling. The fabric is dobby woven with yarns of
different colors. It weighs 320 g/m2 and will be imported in 137
centimeter widths. Laboratory analysis of the abrasion
resistance of this fabric indicates that there was no noticeable
wear on the warp yarns after 40,000 double rubs with a #10 cotton
duck abradant. The filling yarns display no noticeable wear
after 22,500 double rubs, however, they begin to show wear at
30,000 double rubs. This result is consistent with abrasion
resistance for medium to heavy duty upholstery fabric.
The applicable subheading for the 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