The tariff classification of polyester fabric from China.

N018486 February 25, 2008 CLA-2-54:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5407.61.9910 Mr. Brett Ian Harris Attorney at Law 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of polyester fabric from China. Dear Mr. Harris: In your letter dated October 9, 2007, written on behalf of your client Global Textile Alliance, Inc. you requested a classification ruling. The submitted sample is identified as style “Sheer”. It is a bleached woven fabric composed of 100% filament polyester. It contains 39 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. This merchandise weighs 55 g/m2 and will be imported in 234 centimeters widths. Your correspondence indicates that this fabric will be used as ticking. Your letter of inquiry states it is your opinion that this woven fabric would be classified under heading 5407.10.0010 of the Harmonized Tariff Schedule of The United States (HTSUS). We disagree with your proposed classification. Laboratory analysis indicates that this fabric does not contain yarns of high tenacity. The applicable subheading for this fabric will be 5407.61.9910, 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 polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, unbleached or bleached, other. The duty rate will be 14.9%. 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 fabric falls within textile category 619. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division