CLA-2-59:RR:NC:TA:350 D81808
Ms. Mary Lee Courtney
Oceanair
135 American Legion Hwy.
Revere, MA 02151
RE: The tariff classification of five jacquard woven fabrics for
use in upholstery, from Italy.
Dear Ms. Courtney:
In your letter dated August 27, 1998, and Fax of September
16, 1998, on behalf of Ametex Fabrics, Mansfield, MA, you
requested a tariff classification ruling. The supplier is
Prosetex Tessiture Jacquard S.P.A., Bulciago, Italy.
Five representative samples were submitted which were
described as having the following mill designs:
1) Madison SBR Color: Spice is Ametex Design - Trinidad BK Color
Spice
(PC 38%, VI 47%, PL 13% and rubber 2%)
2) Madison SBR Color: Crimson is Ametex Design - Trinidad BK
Color Crimson
(PC 38%, VI 47%, PL 13% and rubber 2%)
3) Mohala SBR Color: Moss is Ametex Design - Mohala RR-BK Color
Moss
(CO 54%, PL 44% and rubber 2%)
4) Fall Fest SBR Color: Harvest is Ametex Design: Fall Fest BK
Color Harvest.
(CO 52%, PL 46% and rubber 2%)
5) Fall Fest SBR Color: Spice is Ametex Design: Fall Fest BK
Color Spice.
(CO 52%, PL 46% and rubber 2%)
In a phone conversation, with this office, you provided the
fiber identifications for the codes given in your letter. They
are as follows:
CO = Cotton PL = Polyester PC =
Polyacrylic VI = Rayon
Further, the SBR does refer to the type of rubber used,
which is styrene Butadiene.
These fabrics will be imported in 140 cm widths and weigh in
the range of 300.3 to 432.14 grams per square meter.
Fabrics identified above as 1, 2 and 3 are all of jacquard
woven construction and contain chenille yarns which makes them
pile fabrics of heading 5801. Although these fabrics have been
lightly coated with SBR using a doctor blade goods of heading
5801 are not listed as fabrics eligible for consideration in
Chapter 59, note 1. Therefore, such fabrics are excluded from
heading 5906.
The remaining two fabrics (4 and 5) are of woven
jacquard construction, without chenille yarns and, like the other
three materials, have been lightly coated with a SBR rubber,
which is not visible to the naked eye. The language of Heading
5906 and related legal notes do not require any applied rubber to
be visible to the naked eye. Through manual manipulation and
magnification, we have ascertained that there is a substance on
one surface of the fabrics and we will accept, at face value, the
substance is a rubber. Your follow up Fax indicates that this
coating or backing improves tear, tensile and seam performance of
the upholstery applications.
The applicable subheading for numbers 1 and 2 will be
5801.36.0010, Harmonized Tariff Schedules of the United States
(HTS), which provides for woven pile and chenille fabrics, ... of
man-made fibers, chenille fabrics, with chenille yarns on one
side only. The duty rate is 15.6 percent ad valorem.
The applicable subheading for number 3 will be 5801.26.0010,
HTS, which provides for woven pile and chenille fabrics, ... of
cotton, chenille fabrics, with chenille yarns on one side only.
The duty rate is 7.6 percent ad valorem.
The applicable subheading for numbers 4 and 5 above will be
5906.99.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for rubberized textile fabrics, other than
knitted or crocheted, of cotton. The rate of duty will be 4.3
percent ad valorem.
It is important that when asking for a ruling or when these
materials are imported, that the invoice description indicate not
only the fiber content of the yarns used, but include the type of
fabric construction, and include the types of yarns used.
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 George
Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division