CLA-2-58:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
7209 Hwy 158 East
Stokesdale, NC 27357
RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon face fabric of woven cut warp pile construction laminated to a polyester weft knit backing fabric, from China
Dear Mr. Shah:
In your letter dated September 6, 2013, you requested a tariff classification ruling. A sample was included with your submission.
Style Silken NPL is a woven fabric bonded to a brushed knit backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. The face fabric is characterized by its soft, low pile surface. Although your specifications sheet describes the face fabric as a cut weft pile fabric, Customs and Border Protection (CBP) laboratory analysis indicates that the face fabric is composed of 94.5 % polyester and 5.5% nylon, is of woven cut warp pile construction and weighs 285.6 g/m2. The backing fabric, composed wholly of polyester, is of brushed weft knit construction and weighs 143.4 g/m2. The overall weight of this fabric is 433.9 g/m2. Your correspondence states that this fabric will be imported in 56-inch widths and will be used for upholstery.
The applicable subheading for Style Silken NPL will be 5801.37. 5010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: warp pile fabrics: cut, over 271 grams per square meter. The rate of duty will be 17.2% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division