The tariff classification of a viscose rayon/acetate blend jacquard woven lining fabric from Italy.
Issued February 7, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5408.23.2930
Headings: 5408
Product description
The submitted sample, designated as style “Jacquard Fubu”, is a jacquard woven lining fabric composed of 51.5% filament viscose rayon and 48.5% filament acetate. It contains 47 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling. This product is constructed using 84 decitex filament rayon yarns in the warp and 133 decitex filament acetate yarns in the filling. The fabric is manufactured with yarns of different colors and features a diagonal stripe accented with a woven in logo identifying the fabric. Weighing 76.84 g/m2, this item will be imported in 138/140 centimeter widths. Your correspondence indicates that the fabric will be used as a lining fabric for wearing apparel.
CBP rationale
The applicable subheading for the jacquard woven lining fabric will be 5408.23.2930, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, other woven fabrics, containing 85 percent or more by weight of artificial filament or strip or the like, of yarns of different colors, other, other, weighing not more than 170 g/m2.
Full text
NY F82174 February 7, 2000 CLA-2-54:RR:NC:TA:352 F82174 CATEGORY: Classification TARIFF NO.: 5408.23.2930 Ms. Flavia Cesare CFF World Freight Corp. 13 Addison Place Valley Stream, New York 11580 RE: The tariff classification of a viscose rayon/acetate blend jacquard woven lining fabric from Italy. Dear Ms. Cesare: In your letter dated January 6, 2000, on behalf of your client Ezio Ghiringhelli Spa, you requested a tariff classification ruling. The submitted sample, designated as style “Jacquard Fubu”, is a jacquard woven lining fabric composed of 51.5% filament viscose rayon and 48.5% filament acetate. It contains 47 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling. This product is constructed using 84 decitex filament rayon yarns in the warp and 133 decitex filament acetate yarns in the filling. The fabric is manufactured with yarns of different colors and features a diagonal stripe accented with a woven in logo identifying the fabric. Weighing 76.84 g/m2, this item will be imported in 138/140 centimeter widths. Your correspondence indicates that the fabric will be used as a lining fabric for wearing apparel. The applicable subheading for the jacquard woven lining fabric will be 5408.23.2930, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, other woven fabrics, containing 85 percent or more by weight of artificial filament or strip or the like, of yarns of different colors, other, other, weighing not more than 170 g/m2. The rate of duty will be 14 percent ad valorem. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of four man-made fiber woven fabrics from Mexico.
The tariff classification of rayon, acetate and rayon/acetate blend plain woven lining fabrics from Italy.
The tariff classification of filament rayon and filament rayon/filament acetate woven fabrics from Germany.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →