The tariff classification of woven upholstery fabric fromIreland.

NY 870670 February 12, 1992 CLA-2-51:S:N:N3H:352 870670 CATEGORY: Classification TARIFF NO.: 5112.30.1000 Ms. Bonnie Mosbrucker Krueger International, Inc. 1330 Bellevue Street Green Bay, WI 54308-8100 RE: The tariff classification of woven upholstery fabric from Ireland. Dear Ms. Mosbrucker: In your letter dated January 16, 1992, you requested a tariff classification ruling. You have submitted a sample of jacquard woven fabric, identified as Byzantine, style #7BWJ/58. Information provided indicates that this merchandise is composed of 50% combed wool, 30% staple rayon, 15% linen and 5% staple polyester. It is constructed using yarns of different colors and will be imported in 137 centimeter widths. Based on Customs laboratory analysis, this product weighs approximately 407 g/m2. You indicate that this fabric will be marketed exclusively to the upholstery trade. Based on the physical characteristics of this product, as well as the channels of the trade in which it moves, this item belongs to a class or kind of fabric principally used as upholstery fabric. It is your belief that this fabric would be classified under subheading 5111.19, Harmonized Tariff Schedule of the United States (HTS). However, this subheading applies to the classification of woven fabrics of carded wool or of carded fine animal hair, containing 85% or more by weight of wool or of fine animal hair. Since the present sample contains only 50% combed wool, the classification of this merchandise in subheading 5111.19, HTS, is precluded. The applicable subheading for this jacquard woven upholstery fabric will be 5112.30.1000, HTS, which provides for woven fabrics of combed wool or of combed fine animal hair, other, mixed mainly or solely with man-made staple fibers, tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2. The rate of duty will be 7 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