CLA-2-55:OT:RR:NC:N3:352
Mr. Ameet Shah
Culp, Inc.
7209 Hwy 150 East
Stokesdale, NC 27357
RE: The tariff classification of a polyester/nylon brushed woven bonded fabric from China
Dear Mr. Shah:
In your letter dated March 21, 2014, you requested a tariff classification ruling. One fabric sample accompanied your request.
Style Glasgow T/K is a charcoal-colored bonded fabric, consisting of a woven face and knit backing, and characterized by its dense heavily brushed surface. Although the specification sheet provided indicates that the face fabric was woven of 95% polyester and 5% nylon textured filament yarns, this fabric has been brushed or napped, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric is composed of polyester/nylon yarns of different colors, is a weave other than plain, satin, or twill, is composed of 51.8% staple and 48.2% textured filament yarns, and weighs 274.7 g/m2. The brushed backing fabric is composed wholly of staple polyester yarns, is of a non-pile weft knit construction, and weighs 104 g/m2. The total fabric weight is 379.9 g/m2. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. You state that the fabric will be imported in 55-inch widths and will be used for upholstery.
The applicable subheading for Style Glaskow T/K will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% 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]. gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division