CLA-2-55:RR:NC:TA:348
Mr. David Porter
Springs Global US, Inc.
P.O. Box 70
Fort Mill, SC 29716
RE: The tariff classification of polyester/cotton woven fabric from Brazil.
Dear Mr. Porter:
In your letter dated March 21, 2007, you requested a tariff classification ruling.
The submitted sample is identified as pattern “Type 12 Unilux”. It is composed of 50% staple polyester and 50% cotton staple fibers. The staple fibers are carded. Type 12 Unilux is an unbleached plain woven fabric. It contains 30.71 single yarns per centimeter in the warp and 17.32 single yarns per centimeter in the filling. The fabric is constructed using 37/1 Ne yarns in the warp and 20/1 Ne yarns in the filling. This merchandise weighs 87 g/m2 and will be imported in 233 to 300-centimeter widths.
The applicable subheading for this fabric will be 5513.13.0090, HTSUS, which provides for woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2, unbleached or beached, other woven fabrics polyester staple fibers, other. The rate of duty will be 14.9 percent.
Due to the fact that the fabric, Type 12 Unilux, is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). Type 12 Unilux will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those that equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. This fabric may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division