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N175638: The tariff classification of polyester/nylon cut weft pile fabric from China
Ruling Date: Aug 5, 2011
N175638
August 5, 2011
CLA-2-58:OT:RR:NC:N3:352
CATEGORY: Classification
TARIFF NO.: 5801.33.0000
Mr. Ameet Shah
Culp, Inc.
P. O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of polyester/nylon cut weft pile fabric from China
Dear Mr. Shah:
In your letter dated July 13, 2011, you requested a tariff classification ruling.
The submitted sample, identified as style Tiptop-CHF B/T, is a woven pile fabric characterized by rows of small squares of pile separated by areas of flat-woven fabric. According to the information provided, this fabric is a woven weft pile fabric, the reverse of which has been coated with an acrylic blend latex, not visible to the naked eye. The stated composition is 88.2% filament polyester and 11.8% nylon, with a weight of 307 g/m2. This fabric is to be imported in 58 inch widths and will be used for upholstery and ticking.
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 fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59. 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. The fabric in your submission is described as corduroy. However, classification of this fabric as corduroy is precluded as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy.
The applicable subheading for style Tiptop-CHF 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
August 5, 2011
CLA-2-58:OT:RR:NC:N3:352
CATEGORY: Classification
TARIFF NO.: 5801.33.0000
Mr. Ameet Shah
Culp, Inc.
P. O. Box 2686
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of polyester/nylon cut weft pile fabric from China
Dear Mr. Shah:
In your letter dated July 13, 2011, you requested a tariff classification ruling.
The submitted sample, identified as style Tiptop-CHF B/T, is a woven pile fabric characterized by rows of small squares of pile separated by areas of flat-woven fabric. According to the information provided, this fabric is a woven weft pile fabric, the reverse of which has been coated with an acrylic blend latex, not visible to the naked eye. The stated composition is 88.2% filament polyester and 11.8% nylon, with a weight of 307 g/m2. This fabric is to be imported in 58 inch widths and will be used for upholstery and ticking.
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 fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59. 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. The fabric in your submission is described as corduroy. However, classification of this fabric as corduroy is precluded as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy.
The applicable subheading for style Tiptop-CHF 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