CLA-2-54:OT:RR:NC:TA:352
Mr. Michael D. Koseck
W. J. Benkler, Inc.
570 E. Higgins Road
Suite #103
Elk Grove Village, IL 60007
RE: The tariff classification of a woven recycled polyester fabric from china
Dear Mr. Koseck:
In your letter dated May 27, 2014, on behalf of your client, Hi-Tech Fabrics LLC, you requested a tariff classification ruling. Samples of the fabric and of the plastic bottle chips from which it was made were submitted with your ruling request.
The fabric sample, identified as HTF-359, is a woven fabric. According to your letter, subsequent contact and the specification sheets provided, this fabric is composed of 100% recycled plastic bottles. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this a dyed fabric of plain weave construction, composed wholly of textured polyester multifilament yarns, weighing 124.5 g/m2. Your correspondence indicates that this fabric will be used in the manufacture of caps and gowns for graduation ceremonies, and will be imported in widths of 69 inches.
Your submission suggests classification as a polyester staple fabric under subheadings 5503.20.0025 or 5512.19.0090, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP lab analysis have determined that this fabric is composed wholly of filament yarns, not staple yarns, and therefore cannot be classified in Chapter 55.
The applicable subheading for fabric HTF-359 will be 5407.52.2020, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: dyed: other, weighing not more than 170 g/m2: flat fabrics. The rate of duty will be 14.9% 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