802698 80 Ruling Active

The tariff classification of woven upholstery fabric from England.

Issued October 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5407.52.2060

Headings: 5407

Product description

The submitted sample of plain woven fabric is composed of 100% Trevira polyester. This textile product is manufactured using filament yarns in both the warp and filling. The fabric is dyed a single uniform color and weighs 370 grams per square meter. It will be imported in 140 centimeter widths. Your letter of inquiry states that this fabric will be used solely for upholstery purposes.

CBP rationale

The applicable subheading for the woven upholstery fabric will be 5407.52.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing more than 170 grams per square meter.

Full text

NY 802698 October 14, 1994 CLA-2-54:S:N:N6:352 802698 CATEGORY: Classification TARIFF NO.: 5407.52.2060 Ms. Dawn M. Foeller Krueger International, Inc. P. O. Box 8100 Green Bay WI 54308-8100 RE: The tariff classification of woven upholstery fabric from England. Dear Ms. Foeller: In your letter dated September 21, 1994, you requested a tariff classification ruling. The submitted sample of plain woven fabric is composed of 100% Trevira polyester. This textile product is manufactured using filament yarns in both the warp and filling. The fabric is dyed a single uniform color and weighs 370 grams per square meter. It will be imported in 140 centimeter widths. Your letter of inquiry states that this fabric will be used solely for upholstery purposes. The applicable subheading for the woven upholstery fabric will be 5407.52.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing more than 170 grams per square meter. The rate of duty will be 17 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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