CLA-2-55: OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel Street West, Suite 201
Montréal, Québec, Canada H4N 2S7
RE: The tariff classification of an embossed woven polyester upholstery fabric from China
Dear Mr. Ness:
In your letter dated February 5, 2015, you requested a tariff classification ruling. A sample of the fabric accompanied your request.
Pattern “Dazzle” is a soft woven fabric characterized by a stylized labyrinth pattern created by recessed dark areas between the areas of raised fiber. Although the specification sheets in your submission indicate that this fabric is initially woven of filament yarns, U.S. Customs and Border Protection (CBP) laboratory analysis has determined that this fabric has been heavily napped or brushed to achieve a plush appearance, mechanically breaking the fibers in the yarns and converting them from filament to staple. The fabric has been dyed a uniform color throughout. The design pattern has been achieved by heat embossing: the fibers are partially melted from the heat compression, giving the area a sheen. However, the fabric does not appear to be coated with an additional plastic substance. Lab analysis finds that the fabric is of a weave other than plain, twill or satin, is composed of 60% staple fibers (polyester and nylon), 33% textured polyester filament and 7% non-textured polyester filament, and weighs 311.27 g/m2. Your letter indicates that this product will be imported in 140 cm widths and will be used as an upholstery fabric.
The applicable subheading for Pattern “Dazzle” 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 duty rate 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].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division