The tariff classification of two brushed woven polyester upholstery fabrics, from China

N257837 May 18, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Ameet Shah Culp, Inc. P.O. Box 488 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of two brushed woven polyester upholstery fabrics, from China Dear Mr. Shah: In your letter dated September 24, 2014, you requested a tariff classification ruling. Two samples were provided with your request. Pattern Sheffield BT is a woven fabric, characterized by a soft surface with a tiny diamond pattern. Although the specification sheet provided indicates that this fabric was woven of 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. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of other than plain, twill or satin weave construction, is composed of 57.7% staple polyester, 35.9% textured filament polyester and 6.4% staple nylon yarns of different colors, and weighs 273.2 g/m2. Your correspondence indicates that this fabric will be imported in 55-inch widths and will be used for upholstery. Pattern Jive BT is a woven fabric, characterized by a soft shaggy surface. Although the specification sheet provided indicates that this fabric was woven of filament yarns, the surface has been heavily brushed or napped, 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 this fabric is of other than plain, twill or satin weave construction, is composed of 55.7% staple polyester, 39.1% textured filament polyester and 5.2% staple nylon yarns of different colors, and weighs 273.7 g/m2. Your correspondence indicates that this fabric will be imported in 56-inch widths and will be used for upholstery. The applicable subheading for Pattern Sheffield BT and Pattern Jive 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 maribeth.dunajski@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division