CLA-2-58:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of a polyester woven cut corduroy upholstery fabric from China
Dear Mr. Shah:
In your letter dated February 13, 2012, you requested a tariff classification ruling. A sample of the fabric was submitted with your ruling request.
Style Ridgeway B/T is a woven cut pile fabric. Your letter states it has been coated with an acrylic blend latex; however that coating is not visible to the naked eye. The fabric is characterized by a lush surface of parallel rows of staggered rectangles of pile cut to varying lengths, separated by flat-woven spaces running the length of the fabric which are formed by weft yarns floating over the same warp yarns throughout. Customs and Border Protection (CBP) laboratory analysis indicates that the fabric is composed wholly of polyester, weighs 347.5 g/m2, and is of cut corduroy construction. Your correspondence indicates that this product will be imported in 55-inch widths and will be used for upholstery.
Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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 or crocheted fabrics of headings 6002 to 6006.
Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59. The applicable subheading for style Ridgeway B/T will be 5801.32.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% 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,
Thomas J. Russo
Director
National Commodity Specialist Division