The tariff classification of two woven polyester fabrics from China

N129855 May 25, 2011 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.32.0000; 5407.53.2060 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of two woven polyester fabrics from China Dear Mr. Harris: In your letter dated October 1, 2011, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Style Lola is a woven cut corduroy face fabric bonded to a plain-woven backing fabric. The face fabric is characterized by parallel wales running the length of the fabric, with threads in a contrasting color woven at right angles to the wales, giving the visual effect of small squares. CBP laboratory analysis indicates that the backing fabric and the cut pile yarns of the face fabric are wholly of polyester. The face fabric weighs 276.9 g/m2 and the backing fabric weighs 42.3 g/m2, for a combined total (including binder) of 321 g/m2. Your correspondence indicates that this product will be imported in 140 centimeter widths and will be used for upholstery. Style Nepal is a jacquard-woven fabric, composed of yarns of different colors. It is characterized by a complex weave featuring a woven paisley design. CBP laboratory analysis indicates that this fabric weighs 211.2 g/m2 and is composed wholly of textured polyester filament yarns. This fabric contains 64.3 single yarns per centimeter in the warp and 28.1 single yarns per centimeter in the filling. Your correspondence indicates that this product will be imported in 142 centimeter widths and will be used for upholstery. In your submission you suggest classification for Style Nepal under subheading 5407.61.9955, Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that provision is precluded because CBP laboratory analysis has determined that this fabric is composed wholly of textured polyester filament yarns. The applicable subheading for style Lola will be 5801.32.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: cut corduroy. The rate of duty will be 14% ad valorem. The applicable subheading for style Nepal will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. The rate of duty will be 12 percent 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