The tariff classification of five woven chenille upholstery fabrics from China

N115938 July 26, 2010 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5801.36.0010; 5801.36.0020 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of five woven chenille upholstery fabrics from China Dear Mr. Harris: In your letter dated July 16, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. Five samples of woven fabric accompanied your request for a ruling. Your correspondence indicates that all five styles will be used for upholstery. Style “Cover Girl” is a woven chenille fabric said to be composed of 50% polyester and 50% acrylic. It is characterized by a textured fibrous surface created by the introduction of chenille yarns into the filling during the weaving process. The fabric weighs 400 g/m2 and will be imported in 142-145 centimeter widths. Style “Hokey Pokey” is a woven chenille fabric composed of 100% polyester. It is characterized by a textured fibrous surface created by the introduction of chenille yarns into the filling during the weaving process, creating a diamond effect. A thin latex coating has been applied to the back of the fabric to facilitate cutting. The fabric weighs 320 g/m2 and will be imported in 142 centimeter widths. Style “Maggie May” is a woven chenille fabric composed of 62% viscose rayon, 31% polyester and 7% cotton. It is characterized by a textured fibrous surface created by the introduction of chenille yarns into the filling during the weaving process, and features an intricate design with geometric shapes of various sizes, colors and textures produced by interlacing patterns that bring yarns of various sizes and textures to the fabric’s surface. A thin latex coating has been applied to the back of the fabric to facilitate cutting. The fabric weighs 528 g/m2 and will be imported in 142 centimeter widths. Style “White Russian” is a woven chenille fabric composed of 50% viscose rayon and 50% polyester. It is characterized by a textured fibrous surface created by the introduction of chenille yarns into the filling during the weaving process. A thin latex coating has been applied to the back of the fabric to facilitate cutting. The fabric weighs 305 g/m2 and will be imported in 142 centimeter widths. Style “Arthur” is a woven chenille fabric composed of 100% polyester. It is characterized by a textured fibrous surface created by the introduction of chenille yarns into the filling during the weaving process. A thin latex coating has been applied to the back of the fabric to facilitate cutting. The fabric weighs 410 g/m2 and will be imported in 147 centimeter widths. Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter 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 or crocheted fabrics of headings 6002 to 6006. Since the woven fabrics before us for consideration are classifiable as woven chenille fabrics of heading 5801 if not coated, Note 1 to Chapter 59 excludes these fabrics when coated with plastic from classification under the provision for textile fabrics impregnated, coated, covered or laminated with plastics in subheading 5903, HTSUS. The applicable subheading for styles “Cover Girl” and “White Russian” will be 5801.36.0010, 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: chenille fabrics, with chenille yarns on one side only. The rate of duty will be 9.8% ad valorem. The applicable subheading for styles “Hokey Pokey,” “Maggie May” and “Arthur” will be 5801.36.0020, HTSUS, 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% ad valorem. 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