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

N249626 February 21, 2014 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0010 Ms. Tina M. Jordan Mohawk Global Logistics P.O. Box 3065 Syracuse, NY 13220 RE: The tariff classification of a polyester/rayon woven chenille upholstery fabric from China Dear Ms. Jordan: In your letter dated January 17, 2014, on behalf of your client, Jeffrey Fabrics, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. The sample is identified as Style No. BYT566-A (“Crinkly”). According to your submission, subsequent correspondence and visual examination of the sample provided, this fabric is woven partially of chenille yarns, which are visible on one side of the fabric. It is characterized by a vintage floral jacquard pattern, subtly visible on the chenille side. The specifications sheet provided indicates that this fabric is composed of 44% polyester and 56% rayon, weighs 350 g/m2, and has been coated on the reverse side to impart stiffness and enhance stability. The coating is not visible to the naked eye. Your letter indicates that the fabric will be imported in rolls of 142 centimeters in width, and will be used for upholstery. Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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 these woven chenille fabrics would be classifiable as a fabric of heading 5801 if not coated with plastics or rubber, Note 1 to Chapter 59 excludes these fabrics from classification under the provision for textile fabrics impregnated, coated, covered or laminated. The applicable subheading for Style No. BYT566-A (“Crinkly”) will be 5801.36.0010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division