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/rayon woven fabric from China
Dear Mr. Williams:
In your letter dated January 6, 2011, on behalf of your client Holford USA Ltd., Inc., you requested a tariff classification ruling.
The submitted representative sample is identified as P Fabric. You state that this dyed fabric is composed of 60-70% recycled polyester staple fibers, blended with 30-40% cotton staple fibers. The specifications indicate that the fabric is plain woven and contains 33-47 single yarns per centimeter in the warp and 33-47 single yarns per centimeter in the filling. It weighs 110-169 g/m2 and will be imported in 152-166 centimeter widths.
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 weave or twill weave, and this fabric is of plain weave construction.
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. Since the specifications encompass a range of warp ends and filling picks, which would affect the calculation of the average yarn number, the classifications are given as follows:
If based on the actual yarn count the average yarn number is calculated to be 68 or lower, the applicable subheading for P Fabric will be 5513.21.0040, 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: of polyester staple fibers, plain weave, sheeting. The rate of duty will be 14.9% ad valorem.
If based on the actual yarn count the average yarn number is calculated to be 43-68, the applicable subheading for P Fabric will be 5513.21.0060, 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: of polyester staple fibers, plain weave, printcloth. 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