The tariff classification of four polyester/rayon blend woven warp pile upholstery fabrics from Japan.
Issued October 2, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5801.35.0010
Headings: 5801
Product description
Four samples of woven upholstery fabric accompanied your request for a ruling. Laboratory analysis of the submitted sample, designated as style Prize A, indicates that it is a woven fabric of cut warp pile construction composed of 95.1% polyester and 4.9% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 456.1 g/m2, this product will be imported in 135 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize B indicates that it is a woven fabric of cut warp pile construction composed of 94.1% polyester and 5.9% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 445.8 g/m2, this product will be imported in 145 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize C indicates that it is a woven fabric of cut warp pile construction composed of 92.2% polyester and 7.8% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 421.3 g/m2, this product will be imported in 135 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize D indicates that it is a woven fabric of cut warp pile construction composed of 94.6% polyester and 5.4% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 430.5 g/m2, this product will be imported in 145 centimeter widt
CBP rationale
The applicable subheading for the four woven warp pile upholstery fabric designated as styles Prize A, Prize B, Prize C and Prize D will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, warp pile fabrics, cut, over 271 grams per square meter.
Full text
NY M82328 October 2, 2006 CLA-2-58:RR:NC:TA:352 M82328 CATEGORY: Classification TARIFF NO.: 5801.35.0010 Mr. Martin W. Dooley Multimodal International Ltd. 2100 East Devon Avenue, Suite C Elk Grove Village, IL 60007 RE: The tariff classification of four polyester/rayon blend woven warp pile upholstery fabrics from Japan. Dear Mr. Dooley: In your letter dated May 2, 2006, on behalf of your client Toyota Tsusho America, Inc., you requested a tariff classification ruling. Four samples of woven upholstery fabric accompanied your request for a ruling. Laboratory analysis of the submitted sample, designated as style Prize A, indicates that it is a woven fabric of cut warp pile construction composed of 95.1% polyester and 4.9% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 456.1 g/m2, this product will be imported in 135 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize B indicates that it is a woven fabric of cut warp pile construction composed of 94.1% polyester and 5.9% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 445.8 g/m2, this product will be imported in 145 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize C indicates that it is a woven fabric of cut warp pile construction composed of 92.2% polyester and 7.8% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 421.3 g/m2, this product will be imported in 135 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. Laboratory analysis of style Prize D indicates that it is a woven fabric of cut warp pile construction composed of 94.6% polyester and 5.4% rayon. The pile yarns are composed wholly of polyester. This fabric is characterized by a lush pile surface and features a design created by an absence of pile in certain areas of the fabric. Weighing 430.5 g/m2, this product will be imported in 145 centimeter widths. Your correspondence indicates that this fabric will be used to upholster car seats. The applicable subheading for the four woven warp pile upholstery fabric designated as styles Prize A, Prize B, Prize C and Prize D will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, warp pile fabrics, cut, over 271 grams per square meter. The rate of duty will be 17.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
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