The tariff classification of a woven rayon warp pile fabric from Belgium

N088440 April 9, 2010 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5801.35.0010 Ms. Patricia Posillipo Arc-Com Fabrics, Inc. 33 Ramland South Orangeburg, NY 10962 RE: The tariff classification of a woven rayon warp pile fabric from Belgium Dear Ms. Posillipo: In your letter dated December 17, 2009, you requested a tariff classification ruling. The submitted sample is identified variously as style Apolon Panda des 3918 Tari (Emperor 100% Bamboo). The submitted literature indicates that this fabric was wire loom woven on a Jacquard machine, of yarns of different colors. The sample is characterized by a checkerboard design formed by squares of pile alternating with non-pile squares. Laboratory analysis indicates that it is a woven warp pile fabric, weighing 598.5 g/m2. Although the fiber content had been described as “bamboo,” the CBP laboratory determined that the pile yarn is composed wholly of rayon; the base fabric is composed wholly of man-made fibers. Your correspondence indicates that this fabric will be imported in 138-140 centimeter widths and will be used as upholstery. The applicable subheading for style Apolon Panda des 3918 Tari will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: warp pile fabrics, cut, over 271 grams per square meter. The rate of duty will be 17.2%. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division