The tariff classification of a 100% worsted wool woven upholstery fabric from New Zealand.

NY L84734 May 19, 2005 CLA-2-51:RR:NC:TA:352 L84734 CATEGORY: Classification TARIFF NO.: 5112.19.2000 Ms. Louise Cramp Instyle Contract Textiles P.O. Box 6160 Alexandria, NSW 2015, Australia RE: The tariff classification of a 100% worsted wool woven upholstery fabric from New Zealand. Dear Ms. Cramp: In your letter dated May 5, 2005 you requested a tariff classification ruling. The submitted sample, designated as style “PLANET”, is a jacquard woven upholstery fabric composed of 100% worsted wool. It is characterized by a complex weave featuring a series of semi-complete concentric circles reminiscent of planetary orbits. The fabric has been constructed using yarns of different shades of the same color. Weighing 325 g/m2, this product will be imported in 140 centimeter widths. The abrasion resistance for this fabric using the Wyzenbeek method modified by the substitution of a #10 cotton duck as the abradant exceeded 45,000 double rubs. While the modified standard is somewhat imprecise, the fabric is suitable for at least medium duty upholstery use. Your correspondence indicates that this item is marketed to architecture firms and furniture manufacturers for use as upholstery fabric. The applicable subheading for the woven fabric designated as style “PLANET” will be 5112.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of combed wool or of combed fine animal hair, containing 85 percent or more by weight of wool or of fine animal hair, other, tapestry fabrics and upholstery fabrics. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division