CBP Ruling N032550 — The tariff classification of two polyester fabrics from Taiwan.

Tariff classification

Headings: 5515

Product description

The sample identified as style Ruby is a dyed woven fabric. Laboratory analysis indicates that it is composed of 64.7% staple polyester and 35.3% filament polyester. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting some yarns into staple fibers. This merchandise weighs 328 g/m2 and will be imported in 142 centimeter widths. The sample identified as style Runaway is a woven fabric. Laboratory analysis indicates that it is composed of 61.5% staple polyester and 38.5% filament polyester. It is composed of yarns of different colors. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting some yarns into staple fibers. This merchandise weighs 305 g/m2 and will be imported in 142 centimeter widths. Your correspondence indicates that these fabrics will be used as upholstery.

CBP rationale

The applicable subheading for styles Ruby and Runaway will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, other.

Full text

N032550 November 24, 2008 CLA-2-55:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Mr. Brett Ian Harris 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of two polyester fabrics from Taiwan. Dear Mr. Harris: In your letter dated June 30, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The sample identified as style Ruby is a dyed woven fabric. Laboratory analysis indicates that it is composed of 64.7% staple polyester and 35.3% filament polyester. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting some yarns into staple fibers. This merchandise weighs 328 g/m2 and will be imported in 142 centimeter widths. The sample identified as style Runaway is a woven fabric. Laboratory analysis indicates that it is composed of 61.5% staple polyester and 38.5% filament polyester. It is composed of yarns of different colors. Although only filament polyester yarns were employed in the weaving of the face fabric, a subsequent buffing or sanding operation has broken the fiber in a portion of the yarns converting some yarns into staple fibers. This merchandise weighs 305 g/m2 and will be imported in 142 centimeter widths. Your correspondence indicates that these fabrics will be used as upholstery. The applicable subheading for styles Ruby and Runaway will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, other. The rate of duty will be 12%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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