L87872 L8 Ruling Active

The tariff classification of a flocked fabric, for use in the manufacture of curtains and drapes, from China. Correction to Ruling Number L87249

Issued October 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5907.00.6000

Headings: 5907

Product description

You supplied four representative samples differing mainly in color. All four materials are of a piece dyed, jacquard woven construction and are composed of a 100% polyester man-made fibers . The back surface of these fabrics has all received an application of an acrylic foam coating containing a cotton flock mixed in. This cotton flocking is visible to the naked eye and leaves the treated surface with a softer texture as well as a noticeably fibrous nature.

CBP rationale

The applicable subheading for the material will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of man-made fibers.

Full text

NY L87872 October 27, 2005 CLA-2-59:RR:NC:TA:350 L87872 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Mr. A. J. Pedisich World Class Shipping 210 Sunrise Highway, Suite 203 Valley Stream, NY 11581 RE: The tariff classification of a flocked fabric, for use in the manufacture of curtains and drapes, from China. Correction to Ruling Number L87249 Dear Mr. Pedisich: This replaces Ruling Number L87249, dated September 15, 2005, which contained a typographical error. We stated in our earlier ruling letter that the country of origin was Japan, when, in fact, the correct country of origin was China. A complete correction ruling follows. In your letter dated August 26, 2005, you requested a tariff classification ruling. You supplied four representative samples differing mainly in color. All four materials are of a piece dyed, jacquard woven construction and are composed of a 100% polyester man-made fibers . The back surface of these fabrics has all received an application of an acrylic foam coating containing a cotton flock mixed in. This cotton flocking is visible to the naked eye and leaves the treated surface with a softer texture as well as a noticeably fibrous nature.       The applicable subheading for the material will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of man-made fibers. The duty rate will be Free. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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