CLA-2-55:OT:RR:NC:N2:352
Flavio Pessoa
Glen Raven
142 Glen Raven Road Burlington, NC 27217
RE: The tariff classification of two woven upholstery fabrics from France; Correction to Ruling Number N334636
Dear Mr. Pessoa:
This letter replaces ruling letter N334636 dated September 7, 2023, which contained a clerical error. The issued ruling letter inadvertently indicated style 54011 was composed of yarns of different colors, when in fact, the yarns in the fabric were all the same color. A complete corrected ruling follows.
In your letter dated August 11, 2023, you requested a tariff classification ruling for two woven fabrics from France. Samples were submitted with your request and will be retained for reference purposes. According to the information provided, fabric style 54011 is of plain weave construction and is composed wholly of dyed synthetic staple yarns. You indicate that this fabric weighs 264.47 g/m2 and will be imported in 54-inch widths. The fabric will be used for furniture upholstery in residential settings. According to the information provided, fabric style 5608 is of plain weave construction and is composed wholly of synthetic staple yarns of different colors. You indicate that this fabric weighs 280.40 g/m2 and will be imported in 54-inch widths. The fabric will be used for furniture upholstery in residential settings. The applicable subheading for fabric style 5608 will be 5512.29.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 percent ad valorem.
The applicable subheading for fabric style 54011 will be 5512.29.0035, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Other: Other: Duck. The rate of duty will be 12 percent 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division