CLA-2-58:OT:RR:NC:N2:352
Flavio Pessoa
Glen Raven
142 Glen Raven Road Burlington, NC 27217
RE: The tariff classification of five woven upholstery fabrics from France
Dear Mr. Pessoa:
In your letter dated July 10, 2024, you requested
a tariff classification ruling for five woven fabrics from France. Samples were submitted with your request and will be retained for reference purposes.
You submitted five styles of woven fabrics designated as 74031-0004, 72013-0004, 74035-0005, 46058-0003 and 305825-0002. According to the information provided, all five fabrics will be used for indoor and outdoor upholstered furniture. The fabrics will be imported in various size rolls ranging from 40 yards to 60 yards in 54-inch widths.
Style 74031-0004 is a woven fabric of jacquard weave construction. The fabric is composed wholly of acrylic staple fibers and is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 487.28 g/m2. There is no coating applied to the face or back of the fabric.
Style 72013-0004 is a woven fabric of jacquard weave construction. The fabric is composed wholly of acrylic staple fibers and is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 301.63 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Although fabric style 72013-0004 has a visible coating on the reverse side of the fabric, the fabric is constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). The Note states:
This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
As a result of this note, style 72013-0004 is precluded from classification under Chapter 59.
Style 74035-0005 is a woven fabric of jacquard weave construction. The fabric is composed wholly of acrylic staple fibers and is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 493.90 g/m2. There is no coating applied to the face or back of the fabric.
Style 46058-0003 is a woven fabric of jacquard weave construction. The fabric is composed wholly of acrylic staple fibers and is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 371.52 g/m2. The fabric has an acrylic coating has applied to the reverse side of the fabric. However, the coating is not visible to the naked eye.
Style 305825-0002 is a woven fabric of jacquard weave construction. The fabric is composed wholly of acrylic staple fibers and is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 499.86 g/m2. The fabric has an acrylic coating has been applied to the reverse side of the fabric. However, the coating is not visible to the naked eye.
The applicable subheading for styles 74031-0004, 72013-0004, 74035-0005, 46058-0003 and 305825-0002 will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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/.
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