CLA-2-58:RR:NC:TA:352 L89163
Mr. Brett Ian Harris
McKenna, Long & Aldridge LLP
1900 K Street, NW
Washington, DC 20006
RE: The tariff classification of five upholstery fabrics from China and Indonesia.
Dear Mr. Harris:
In your letter dated December 8, 2005, on behalf of your client Global Textile Alliance, Inc. you requested a classification ruling.
Five samples of upholstery fabric accompanied your request for a ruling. The first, designated as style “Sedona”, is a woven chenille fabric composed of 60% rayon and 40% polyester. This product is constructed using yarns of different colors and features chenille yarns in the filling. It is characterized by a dense fibrous surface on the face of the fabric created by the chenille yarns. Weighing 418 g/m2, this fabric will be imported in 143 centimeter widths. Your correspondence indicates that this item will be produced in China and will be marketed as an upholstery fabric.
Style “Camaro” is a dyed woven chenille fabric composed of 56% rayon and 44% polyester. It is characterized by soft fibrous surface on the fabric’s face created by the insertion of chenille yarns in the filling. Weighing 437 g/m2, this item will be imported in 146 centimeter widths. Produced in China, this product will be marketed as an upholstery fabric.
Style “Wild Child” is a knit fabric of cut pile construction composed of 100% polyester. Weighing 363 g/m2, this product will be imported in 140 centimeter widths. It is characterized by a silky pile surface created by cutting the loops of the projecting knit stitches on one side of the fabric. It contains approximately 10.5 stitches per centimeter in the vertical direction. Your correspondence indicates that this item was produced in Indonesia and will be marketed as an upholstery fabric.
Style “Imagination” is an embroidered fabric characterized by stylized shell designs embroidered onto a ground fabric. The ground fabric is a laminated product consisting of a bleached satin woven fabric composed of 68% rayon staple fiber and 32% filament polypropylene laminated to a 100% polyester nonwoven backing fabric. Although the laminating process entails the joining of the two fabrics by means of a plastic adhesive, no plastic is visible in cross section. The shell design is embroidered onto the laminated product subsequent to the lamination process. The woven face fabric without embroidery weighs 377 g/m2 while the nonwoven backing of the base fabric weighs 15 g/m2. This product will be imported in 229 centimeter widths and will be produced in China. Your correspondence indicates that this item will be marketed as an upholstery fabric.
Style “Adornment (Elegance)” is an embroidered fabric characterized by an elaborate design of converging arcs sewn onto a ground fabric of 100% polyester knit fabric of looped pile construction. Weighing 214 g/m2, this product will be imported in 234 centimeter widths. Produced in China, this item has been dyed a single uniform color. In your letter you indicate that this fabric will marketed as an upholstery fabric.
The applicable subheading for the woven chenille fabric designated as style “Sedona” will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than those of heading 5802 or 5806, of man-made fibers, chenille fabrics, other. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for the woven chenille fabric designated as style “Camaro” will be 5801.36.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than those of heading 5802 or 5806, of man-made fibers, chenille fabrics, with chenille yarns on one side only. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for the polyester knit fabric of cut pile construction designated as style “Wild Child” will be 6001.92.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, over 271 grams per square meter, other. The duty rate will be 17.2 percent ad valorem.
The applicable subheading for the embroidered fabric designated as style “Imagination” will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 5516.21.0040, HTS, which provides a rate of duty of 14.9 percent ad valorem, the rate of duty for the embroidered fabric will be 14.9 percent ad valorem.
The applicable subheading for the embroidered fabric designated as style “Adornment (Elegance)” will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 6001.22.0000, HTS, which provides a rate of duty of 17.2 percent ad valorem, the rate of duty for the embroidered fabric will be 17.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The fabrics designated as styles “Sedona” and “Camaro” fall within textile category designation 224. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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