The tariff classification of a twill woven chenille fabric composed of 68% staple polyester, 29% linen and 3% cotton from Taiwan.

NY L87193 September 8, 2005 CLA-2-58:RR:NC:TA:352 L87193 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a twill woven chenille fabric composed of 68% staple polyester, 29% linen and 3% cotton from Taiwan. Dear Mr. McManus: In your letter dated August 30, 2005 you requested a tariff classification ruling. The portion of the submitted sample that was not consumed in analysis is being returned as requested. The submitted sample, designated as “T/L Space Dyed Plaid-Large” style 12-B, is a twill woven chenille fabric composed of 68% staple polyester, 29% linen and 3% cotton. It is manufactured using yarns of different colors and is characterized by a plaid design formed by chenille yarns in both the warp and filling. This product contains 24.4 single yarns per centimeter in the warp and 18.9 single yarns per centimeter in the filling. Weighing 246 g/m2, this fabric will be imported in 137 centimeter widths. This item has been stabilized by the application of acrylic plastic to the back of the fabric that is said to represent 2% of the weight of the fabric. Your correspondence indicates that this fabric will be used as an upholstery fabric. Note 1 to chapter 59 defines the expression “textile fabrics” for the purposes of chapter 59. It states in part that: …the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted and crocheted fabrics of heading 6002 to 6006. Since the upholstery fabric before us for consideration is a chenille fabric of heading 5801, HTS, it would not be considered a textile fabric for the purposes of chapter 59 and therefore would be excluded from heading 5903, HTS, as a textile fabric impregnated, coated, covered or laminated with plastic. The applicable subheading for the twill woven chenille upholstery fabric 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 rate of duty will be 9.8 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