The tariff classification of brushed woven polyester upholstery fabric, from China

N174037 November 10, 2011 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of brushed woven polyester upholstery fabric, from China Dear Mr. Shah: In your letter dated June 30, 2011, you requested a tariff classification ruling. The submitted sample is identified as style Natalie BT. Although the specifications sheet provided indicates that this fabric was woven wholly of polyester filament yarns, the surface has been brushed, breaking the fibers in some of the yarns and resulting in a fabric that is now in part of filament and in part of staple fiber. CBP laboratory analysis indicates that it is a woven fabric of other than plain, twill or satin weave construction, composed of 50.8% staple polyester and 49.2% textured filament polyester. This item is constructed with yarns of different colors and contains 50 single yarns per centimeter in the warp and 21.3 single yarns per centimeter in the filling. Your correspondence indicates that this fabric will be imported in 56 inch widths and will be used for upholstery. We note that laboratory analysis indicates that the staple to filament ratio is very close to 50/50. In that case, the fabric would be classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A), as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the percentages may result in a change of classification of this fabric. It may be subject to Customs laboratory analysis at the time of importation, and may be reclassified by Customs at that time if the results differ from those obtained from the instant sample. The applicable subheading for style Natalie BT 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% 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