CLA-2-58:OT:RR:NC:TA:352
Ms. Monica Gomez
Blumenthal Print Works, Inc.
905 South Broad Avenue
New Orleans, LA 70125
RE: The tariff classification of polyester/rayon chenille upholstery fabric from China.
Dear Ms. Gomez:
In your letter dated July 8, 2009, you requested a tariff classification ruling.
The submitted sample, identified as pattern name ET47 AC2 Floral Chopper, is a jacquard woven fabric composed of 39% staple polyester (chenille), 31% filament polyester and 30% staple rayon. It is composed of yarns of different colors. It contains 64 single yarns per centimeter in the warp and 20 yarns per centimeter in the filling. This merchandise weighs 445 g/m2 and will be imported in 56 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The fabric has been coated with a clear application of poly(ethyl acrylate); however, the coating is not visible to the naked eye.
Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted and crocheted fabrics of headings 6002 to 6006.
Since the woven chenille fabric, designated as pattern name ET47 AC2 Floral Chopper, is classifiable as a woven chenille fabric of heading 5801 if not coated with plastic, Note 1 to Chapter 59 excludes this fabric when coated with plastic from classification under the provision for textile fabrics impregnated, coated, covered or laminated with plastics in subheading 5903, HTS.
The applicable subheading for this fabric will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, chenille fabrics, other. The rate of duty will be 9.8%.
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/.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division