CLA-2-54:OT:RR:NC:N3:352
Mr. Thomas Singer
iCustom Broker, Inc.
2810 Sweet Home Road
Amherst, NY 14228
RE: The tariff classification of four woven polyester fabrics for use in the manufacture of window coverings, from England
Dear Mr. Singer:
In your letter dated May 6, 2013, on behalf of your client Louvolite (Canada) Limited, you requested a tariff classification ruling. Four samples accompanied your request. According to your submission, these fabrics will be imported in widths of 183 centimeters and will be used in the manufacture of window coverings.
Style Poppy is a woven fabric. According to CBP laboratory analysis, this plain weave fabric is printed, composed wholly of textured polyester filament yarns and weighs 159 g/m2.
In your letter you suggest that this fabric be classified as a woven fabric of synthetic filament yarn weighing over 170 g/m2, under subheading 5407.54.0060, Harmonized Tariff Schedule of the United States (HTSUS). However, this fabric weighs under 170 g/m2.
The applicable subheading for Style Poppy will be 5407.54.0020, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: printed, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 14.9% ad valorem.
Style Baroque is a woven fabric. According to CBP laboratory analysis, this plain weave fabric is printed, composed wholly of textured one-ply polyester filament yarns, and weighs 214.7 g/m2.
Style Kimono is a woven fabric. According to CBP laboratory analysis, this plain weave fabric is printed, composed wholly of textured one-ply polyester filament yarns, and weighs 201.6 g/m2.
The applicable subheading for Styles Baroque and Kimono will be 5407.54.0060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: printed, weighing more than 170 g/m2. The rate of duty will be 14.9% ad valorem.
Style Polka Dot is a woven fabric, coated on one side. According to CBP laboratory analysis, the woven has been coated, covered or laminated on one surface with a plastic material which constitutes 49.4% of the total weight of the coated fabric.
The applicable subheading for Style Polka Dot will be 5903.90.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: other. The rate of duty will be 7.5% 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
Acting Director
National Commodity Specialist Division