The tariff classification of brushed woven polyester upholstery fabric from Taiwan

N117017 November 12, 2010 CLA-2-55:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of brushed woven polyester upholstery fabric from Taiwan Dear Mr. Harris: In your letter dated July 28, 2010, on behalf of Global Textile alliance, Inc., you requested a tariff classification ruling. The submitted sample is identified as style Fabulous. According to the information provided, the fabric was initially woven with polyester filament yarns. However, subsequent to weaving one side of the face fabric was brushed or sanded, breaking the fibers in a portion of the yarns. This process created a soft surface and transformed some of the filaments into staple fibers. Laboratory analysis indicates that this dyed woven fabric is now composed of 65.6% staple polyester and 34.4% textured filament polyester. The fabric contains 69.3 single yarns per centimeter in the warp and 26.2 single yarns per centimeter in the filling, and weighs 274.3 g/m2. Your correspondence indicates that this fabric will be imported in widths of 142 centimeters and will be used for upholstery. In your submission you suggest a classification of 5515.12.0040, HTSUS. However, the CBP lab has determined that this fabric is of a weave other than plain, twill or satin. The applicable subheading for style Fabulous will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12%. 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