CLA-2-51:OT:RR:NC:TA:352
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
1133 Avenue of the Americas
New York, New York 10036-6700
RE: The tariff classification of woven alpaca fabric from Italy
Dear Mr. Erickson:
In your letter dated January 14, 2013, on behalf of your client, Rogers & Goffigon LLC, you requested a tariff classification ruling. A representative sample was submitted with your ruling.
Design name “New Townsend 475-Rog” is a woven fabric. Your letter describes it as a twill weave combed 100% alpaca wool fabric, weighing 431.5 g/m2. U.S. Customs & Border Protection (CBP) lab analysis indicates that this fabric is of satin weave construction, wholly composed of combed hair fibers with an average fiber diameter of less than 18.5 microns, weighing 461.9 g/m2. Your correspondence indicates that it will be imported in widths of 57.5-58. 3 inches (146-148 cm) and was designed for use as upholstery fabric.
In your letter and subsequent correspondence, you suggest classification as a woven upholstery fabric of wool or fine animal hair under 5112.19.2000, Harmonized Tariff Schedule of the United States (HTSUS). HQ 953997 is noted regarding criteria for classification as upholstery fabric. However, due to sample limitations, the CBP Laboratory was unable to verify minimum surface abrasion requirements as specified by the American Society of Testing Materials (ASTM) D3597-02, and acceptable test results from an outside laboratory were not provided.
The applicable subheading for “New Townsend 475-Rog” will be 5112.19.9530, HTSUS, which provides for woven fabrics of combed wool or of combed fine animal hair: containing 85 percent or more by weight of wool or of fine animal hair: other: other: other, wholly or in part of fine animal hair: weighing more than 350 g/m2. The rate of duty will be 25% 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 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division