CLA-2-51:OT:RR:NC:TA:352

Mr. Stephen Della-Calce
P/Kaufmann, 35th Floor
3 Park Avenue
New York, New York 10016

RE: The tariff classification of carded wool/nylon/rayon woven upholstery fabric from China

Dear Mr. Della-Calce:

In your letter dated January 14, 2015, you requested a tariff classification ruling. A sample of the fabric was provided.

Design “Glasgow” is a soft woven fabric of yarns of different colors. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of a weave other than plain, twill or satin, is composed of 62.9% carded wool, 22% nylon staple and 15.1% rayon staple yarns, and weighs 318.1 g/m2. CBP lab analysis has determined that the wool fibers have an average diameter greater than 18.5 microns, and that this fabric meets the abrasion resistance criteria for light duty upholstery fabric. Your correspondence states that this fabric will be imported in 54 inch (137 cm) widths, and will be used in the upholstery and home furnishings industry.

The applicable subheading for Design “Glasgow” will be 5111.30.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of carded wool or of carded fine animal hair, other, mixed mainly or solely with man-made staple fibers, tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2. The general rate of duty will be 7% 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