CLA-2-55:OT:RR:NC:TA:352
Mr. David C. Williams
DC Williams & Associates
8 Brook Lane
Cortlandt Manor, NY 10567
RE: The tariff classification of a polyester/cotton woven fabric from China
Dear Mr. Williams:
In your letter dated January 8, 2011, on behalf of your client Holford USA Ltd., Inc., you requested a tariff classification ruling.
The submitted representative sample is identified as Rock Rip. You state that this dyed fabric is composed of 65% staple polyester blended with 35% cotton fibers. The fabric is woven as plain weave, except that at regular intervals two or more yarns are woven as one. The specifications indicate that this fabric will contain 34-54 single yarns per centimeter in the warp and 17-34 single yarns per centimeter in the filling. It will weigh 180-285 g/m2 and will be imported in widths of 144 to 168 centimeters.
In your submission you suggest classification under subheading 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS). However, that classification is for satin or twill woven fabric of polyester fiber mixed mainly or solely with filaments.
You state that this fabric will be produced from recycled materials. Please note that even a slight change in the fiber content or thread count may result in a change of classification. Imported goods may be subject to Customs laboratory analysis at the time of importation. If the analysis yields a result other than the stated blend or yarn counts, the imported goods may be reclassified by Customs at that time.
The applicable subheading for Rock Rip will be 5514.23.0090, Harmonized Tariff Schedule of the United States (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: dyed: other woven fabrics of polyester staple fibers, other. The rate of duty will be 14.9% 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/.
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