CLA-2-58:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of five polyester/acrylic woven chenille fabrics from China
Dear Mr. Harris:
In your letter dated October 31, 2012, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. Five samples accompanied your request. Your correspondence indicates that a thin coating has been applied to the back of the fabrics to facilitate cutting, and that all styles will be used for upholstery.
Style Westminster HD522 is a woven chenille fabric said to be composed of 100% polyester. It is characterized by floral design, and features a partially fibrous surface created by the introduction of chenille yarns during the weaving process, with chenille yarns appearing on both sides of the fabric. You state that this fabric weighs 480 g/m2, and will be imported in 142 centimeter widths.
Style Westmoreland HD568 is a woven chenille fabric said to be composed of 100% polyester. It is characterized by multicolor stripes, and features a partially fibrous surface created by the introduction of chenille yarns during the weaving process, with chenille yarns appearing on one side of the fabric. You state that this fabric weighs 280 g/m2, and will be imported in 142 centimeter widths.
Style Groovy HD526 is a woven chenille fabric said to be composed of 100% polyester. It is characterized by multicolor design of wavy lines and diamonds, and features a partially fibrous surface created by the introduction of chenille yarns during the weaving process, with chenille yarns appearing on both sides of the fabric. You state that this fabric weighs 500 g/m2, and will be imported in 142 centimeter widths.
Style Bogie is a woven chenille fabric said to be composed of 100% polyester. It is characterized by an allover textured fibrous surface created by the introduction of chenille yarns during the weaving process, with chenille yarns appearing on both sides of the fabric. You state that this fabric weighs 400 g/m2, and will be imported in 150 centimeter widths.
Style Curlee is a woven chenille fabric said to be composed of 100% polyester. It is characterized by a pattern of small multicolor squares arranged in rows, and features an allover textured fibrous surface created by the introduction of chenille yarns during the weaving process, with chenille yarns appearing on one side of the fabric. You state that this fabric weighs 325 g/m2, and will be imported in 145 centimeter widths.
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 or crocheted fabrics of headings 6002 to 6006.
Since these woven chenille fabrics would be classifiable as a fabric of heading 5801 if not coated with plastics or rubber, Note 1 to Chapter 59 excludes these fabrics from classification under the provision for textile fabrics impregnated, coated, covered or laminated.
The applicable subheading for styles Westmoreland HD568, and Curlee will be 5801.36.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. The rate of duty will be 9.8% ad valorem.
The applicable subheading for style Westminster HD522, Groovy HD526 and Bogie will be 5801.36.0020, 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% 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