The tariff classification of jacquard woven upholsteryfabric from Germany

NY 876792 August 10, 1992 CLA-2-58:S:N:N3H:352 876792 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Mr. Sherman Pollack Arc-Com Fabrics, Inc. 33 Ramland South Orangeburg, NY 10962 RE: The tariff classification of jacquard woven upholstery fabric from Germany Dear Mr. Pollack: In your letter dated July 24, 1992, you requested a tariff classification ruling. You have submitted two samples of woven fabric. Sample no. 2, identified as Tosca, style no. 9424, is jacquard woven with yarns of different colors. The fabric is composed of 41% cotton, 38% polyester and 21% rayon. This textile product contains 2-ply yarns in the warp and 2-ply chenille yarns in the filling. It weighs 504 g/m2 and will be imported in 130 centimeter widths. Laboratory analysis of the abrasion resistance of this fabric indicates that there was no noticeable wear on either the warp or filling yarns after 60,000 double rubs using a #10 cotton duck abradant. This result is consistent with abrasion resistance for medium to heavy duty upholstery fabric. Flammability tests confirm that this fabric is rated as a class 1 material under the Federal Flammable Act. This fabric will be used as upholstery fabric. The applicable subheading for the jacquard woven upholstery fabric style no. 9424, will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 19.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on sample no. 1, identified as La Scala, style no. 9631. Your request for a classification ruling should include the percentage by weight of each man-made fiber considering filament and staple fibers as different materials. For example: the fabric contains 40% staple rayon, 20% filament rayon, 20% staple polyester, 19% filament polyester and 1% cotton. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport