CLA-2-55:OT:RR:NC:N3:352

Mr. Ameet Shah
Culp, Inc.
7209 Hwy 158 East
Stokesdale, NC 27357

RE: The tariff classification of a brushed woven polyester fabric from China

Dear Mr. Shah:

In your letter dated May 7, 2014, you requested a tariff classification ruling. One fabric sample accompanied your request.

Style Hayden B/T is a woven fabric, characterized by a soft slightly heathered texture. Although the specification sheet provided indicates that the fabric was woven wholly of polyester 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 this is a dyed fabric of a weave other than plain, satin, or twill, is composed of 58.4% staple polyester and 41.6% textured filament polyester, and weighs 332.5 g/m2. You state that the fabric will be imported in 55-inch widths and will be used for upholstery.

The applicable subheading for Style Hayden B/T 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