CLA-2-55:S:N:N6:352 899445

Ms. J. Carol Porter
Southern Overseas International Expediters
P. O. Box 20189
Charleston, SC 29413-0189

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

Dear Ms. Porter:

In your letter dated June 17, 1994, on behalf of your client G. S. Industries, Inc., you requested a tariff classification ruling. The submitted sample is jacquard woven, manufactured with yarns of different colors. Laboratory analysis of this textile product reveals that it is composed of 54.2% staple rayon and 45.8% filament polyester. This fabric weighs 364.2 g/m2 and it will be imported in 137 centimeter widths.

The applicable subheading for the jacquard woven upholstery fabric will be 5516.23.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, of yarns of different colors, other. The rate of duty will be 17 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