The tariff classification of brushed satin-woven polyester ticking fabric from China

N150280 April 29, 2011 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0040 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of brushed satin-woven polyester ticking fabric from China Dear Mr. Shah: In your letter dated February 22, 2011, you requested a tariff classification ruling. The submitted sample is identified as style Koala Suede. According to the information provided, the fabric was woven with polyester filament yarns, 180 single yarns per inch in the warp and 73 single yarns per inch in the filling. 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. CBP laboratory analysis indicates that the resulting fabric is now composed of 50% textured polyester filament and 50% textured polyester staple yarns, and weighs 121.1 g/m2. This fabric will be imported in 90 inch widths and will be used for ticking. Section Xl, Note 2(A), Harmonized Tariff Schedule of the United States (HTSUS), states that: Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Since CBP laboratory analysis indicated that the fabric is composed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). However, even a slight change in the fiber content may result in a change of classification. The fabric may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for style Koala Suede will be 5515.12.0040, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filament, 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