The tariff classification of a polyester/rayon woven chenille upholstery fabric from China

N245347 September 10, 2013 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Mr. Joseph M. Spraragen GDLSK 399 Park Avenue, 25th Floor New York, New York 10022-4877 RE: The tariff classification of a polyester/rayon woven chenille upholstery fabric from China Dear Mr. Spraragen: In your letter dated August 16, 2013, on behalf of your client, H.M. Richards, Inc., you requested a tariff classification ruling. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. The sample is identified as Style No. 5864 –XX (“Sandi”). According to your submission, subsequent correspondence and visual examination of the sample provided, this fabric is woven of chenille yarns, which are visible on both sides of the fabric. It is characterized by a marled rustic appearance created by the color and texture of the chenille yarns. The specifications sheet indicates that this fabric is composed of 79% polyester and 21% rayon, weighs 560 g/m2, and has been coated with an application of styrene-butadiene rubber (SBR), which imparts stiffness and enhances stability. Your letter indicates that the fabric will be imported in rolls of 140 centimeters in width, and will be used for upholstery. 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 and crocheted fabrics of headings 6002 to 6006. Since this fabric is classifiable as a woven chenille fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification as a coated fabric of Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 5864-XX (“Sandi”) will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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, Myles B. Harmon Acting Director National Commodity Specialist Division