M87201 M8 Ruling Active

The tariff classification of a 100% textured filament polyester woven upholstery fabric from Korea.

Issued October 25, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5407.53.2060

Headings: 5407

Product description

The submitted sample, designated as style “Key West”, is a woven fabric composed of 100% textured filament polyester. You indicate that it contains 55 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. It is characterized by a complex weave and features a woven chevron design. This fabric has been constructed using yarns of different colors. Weighing 245 g/m2, this product will be imported in 147 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric.

CBP rationale

The applicable subheading for the woven fabric designated as style “Key West” will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2.

Full text

NY M87201 October 25, 2006 CLA-2-54:RR:NC:TA:352 M87201 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Mr. Brett Ian Harris 1200 G Street, Suite 800 Washington, DC 20005 RE: The tariff classification of a 100% textured filament polyester woven upholstery fabric from Korea. Dear Harris: In your letter dated October 5, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, designated as style “Key West”, is a woven fabric composed of 100% textured filament polyester. You indicate that it contains 55 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. It is characterized by a complex weave and features a woven chevron design. This fabric has been constructed using yarns of different colors. Weighing 245 g/m2, this product will be imported in 147 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. The applicable subheading for the woven fabric designated as style “Key West” will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The rate of duty will be 12 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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