CLA-2-51:RR:NC:TA:352 L84735

Ms. Louise Cramp
Instyle Contract Textiles
P.O. Box 6160
Alexandria, NSW 2015, Australia

RE: The tariff classification of a 100% worsted wool woven upholstery fabric from New Zealand.

Dear Ms. Cramp:

In your letter dated May 6, 2005 you requested a tariff classification ruling.

The submitted sample, designated as style “BALANCE”, is a dobby woven upholstery fabric composed of 100% worsted wool. It is characterized by a complex weave featuring a textured surface and a stylized checkerboard appearance. The fabric has been constructed using yarns of different shades of the same color. Weighing 545 g/m2, this product will be imported in 137 centimeter widths. The abrasion resistance for this fabric using the Wyzenbeek method modified by the substitution of a #10 cotton duck as the abradant exceeded 50,000 double rubs. While the modified standard is somewhat imprecise, the fabric is suitable for at least medium duty upholstery use. Your correspondence indicates that this item is marketed to architecture firms and furniture manufacturers for use as upholstery fabric.

The applicable subheading for the woven fabric designated as style “BALANCE” 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. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division