The tariff classification of four man-made fiber woven fabric of weft pile construction from Korea.

NY K87087 July 1, 2004 CLA-2-58:RR:NC:TA:352 K87087 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Mr. Jonathan M. Fee Alston & Bird LLP 601 Pennsylvania Avenue, N.W. North Building, 10th Floor Washington, DC 20004-2601 RE: The tariff classification of four man-made fiber woven fabric of weft pile construction from Korea. Dear Mr. Fee: In your letter dated June 4, 2004, on behalf of your client New Generations Furniture Company, Inc., you requested a classification ruling. Four samples of woven pile fabric accompanied your request for a ruling. The fabrics, designated as style “City Lights”, “Mini”, “Metro”, and “Wave” are all woven fabrics of weft pile construction composed wholly of synthetic man-made fibers. The pile yarns for styles “Metro”, “Mini” and “City Lights” are cut in a pattern creating a series of tufted rectangles covering virtually the whole surface of the fabric. They vary only in weight and the size of the rectangles created by the cutting of the pile yarns. Style “Wave” also has rectangles created by cutting of the pile yarns, however the rectangles are staggered and create a wave pattern of pile over the surface of the fabrics. Each of the fabrics is coated on the non-pile surface with a layer of polyurethane that is visible to the naked eye. Note 1 to chapter 58 states: This chapter does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated covered or laminated, or to other goods of chapter 59. While at first blush, this note appears to exclude from chapter 58 fabrics which are coated, impregnated coated or covered, this is not the case for these items. Note 1 to chapter 59 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 fabrics designated as styles ”Mini”, “Metro”, “City Lights” and “Wave” are classifiable as a woven pile fabrics in heading 5801, HTS, they cannot be considered “textile fabrics” for the purposes of chapter 59 and cannot be classified in the provision for textile fabrics coated, covered impregnated or laminated with plastics in heading 5903. Consequently they remains classifiable in heading 5801. The applicable subheading for the four woven fabrics of weft pile construction will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 9.8 percent ad valorem. All four fabrics fall within textile category designation 224. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division