The tariff classification of three polyester/nylon woven cut weft pile upholstery fabrics from China

N175639 November 10, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Mr. Ameet Shah P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of three polyester/nylon woven cut weft pile upholstery fabrics from China Dear Mr. Shah: In your letter dated July 15, 2011, you requested a tariff classification ruling. Three samples of fabric included with your inquiry were submitted for CBP laboratory analysis. Style Half Pint is a dyed, cut pile fabric said to be composed of 90% polyester and 10% nylon. It is characterized by an overall pattern of lush pile hexagons separated by areas of flat-woven fabric. CBP laboratory analysis indicates that this fabric is of cut weft pile construction. This fabric will be imported in 57 inch widths, weighs 350 g/m2 and will be used for upholstery. The specification sheet provided in your submission describes Half Pint as corduroy. However, classification as corduroy is precluded, as this fabric does not have a construction consistent with that depicted in the Explanatory Notes for corduroy. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section as having the pile arranged in rows or wales. Style Queensbridge is a dyed, cut pile fabric said to be composed of 87% polyester and 13% nylon. It is characterized by an overall short pile surface, giving the appearance of faint diagonal lines. CBP laboratory analysis indicates that this fabric is of cut weft pile construction. This fabric will be imported in 57 inch widths, weighs 355 g/m2 and will be used for upholstery. Style Windstar is a dyed, cut pile fabric said to be composed of 92% polyester and 8% nylon. It is characterized by an overall short pile soft surface, with a mottled appearance. CBP laboratory analysis indicates that this fabric is of cut weft pile construction. This fabric will be imported in 57 inch widths, weighs 280 g/m2 and will be used for upholstery. According to the information provided, all styles have been coated with an acrylic blend latex, which is not visible to the naked eye. Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since the woven fabrics before us for consideration are classifiable as woven pile fabrics of heading 5801 if not coated, Note 1 to Chapter 59 excludes these fabrics from classification in Chapter 59. The applicable subheading for styles Half Pint, Queensbridge and Windstar will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: other weft pile fabrics. The rate of duty will be 9.8% 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