CLA-2-54:OT:RR:NC:N3:352
Mr. Ricky Villena
Neutralogistics Customs Brokerage
8400 NW 25th Street
Suite 100
Miami, FL 33122
RE: The tariff classification of a bleached textured filament polyester plain weave fabric from China
Dear Mr. Villena:
In your letter dated August 3, 2012, you requested a tariff classification ruling.
The subject fabric is identified as item 2026, Chiffon Assiria. According to Customs and Border Protection (CBP) laboratory analysis, this is a bleached, plain weave fabric composed wholly of single textured multifilament polyester yarns. It contains 35.9 single yarns per centimeter in the warp direction and 32.2 single yarns per centimeter in the filling direction, and weighs 67.0 gm2. The yarns in this fabric contain 2900 turns per meter in the warp direction and 2950 turns per meter in the filling direction. Statistical Note 1 (b) to Chapter 54, Harmonized Tariff Schedule of the United States (HTSUS), defines flat fabrics as: fabrics not containing yarns twisted more than 472 turns per meter. Your correspondence indicates that that this fabric will be imported in 147 centimeter widths.
In your letter you suggest that this fabric be classified as: other woven fabrics of synthetic filament yarn […] containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, under subheadings 5407.81, 5407.82, or 5407.83, HTSUS. However, classification under these subheadings is precluded, as CBP laboratory analysis had found that this fabric is constructed of 100% polyester filament yarns, and is not mixed with cotton.
The applicable subheading for article 2026, Chiffon Assiria, will be 5407.51.0040, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: unbleached or bleached, weighing not more than 170 g/m2: other. The duty rate will be 14.9% percent 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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division