CLA-2-58:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Suite 201
Montreal, Québec, Canada H4N 2S7
RE: The tariff classification of a polyester corduroy fabric laminated to a plain weave backing 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.
The submitted sample, identified as “Panther,” is a bonded fabric consisting of a woven cut corduroy face fabric laminated to a plain-woven backing fabric. The dense face fabric is characterized by its lustrous appearance, which visually resembles the silky fur of a panther. According to your specification sheet, the face fabric is composed of 86% polyester, 12% nylon and 2% spandex, and weighs 285 g/m2. Your correspondence further indicates that the backing fabric is of plain weave construction, composed wholly of polyester yarns, and weighs 80 g/m2, with an overall fabric weight of 365 g/m2. Based on the relative weights, use, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 57 inches (144 centimeters) and will be used for upholstery.
The applicable subheading for “Panther” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% 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