The tariff classification of brushed polyester/rayon twill woven fabric from China

N132743 April 14, 2011 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0040 Mr. David C. Williams DC Williams & Associates 8 Brook Lane Cortlandt Manor, NY 10567 RE: The tariff classification of brushed polyester/rayon twill woven fabric from China Dear Mr. Williams: In your letter dated October 21, 2010, on behalf of your client Holford USA Ltd., Inc., you requested a tariff classification ruling. The submitted sample, designated as item number BK-AH-32150, is a brushed woven twill fabric constructed of yarns of different colors. CBP laboratory analysis indicates that it has an overall composition of 73.6% polyester and 26.4% viscose rayon, with one yarn composed of polyester and viscose rayon staple (64.7% by weight) and the other composed of textured polyester filament (35.3% by weight). Your correspondence states that this fabric will be imported in 144-157 centimeter widths. The applicable subheading for item number BK-AH-32150 will be 5515.12.0040, 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, satin weave or twill weave. The rate of duty will be 12% 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