The tariff classification of a 100% polyester satin woven brushed fabric of yarns of different colors from China

N061980 November 10, 2009 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.93.2050 Ms. Monica Gomez Blumenthal Print Works, Inc. 905 South Broad Avenue New Orleans, LA 70125 RE: The tariff classification of a 100% polyester satin woven brushed fabric of yarns of different colors from China Dear Ms. Gomez: In your letter dated July 6, 2009, you requested a tariff classification ruling. The submitted fabric sample, identified as style Warp Suede MS-01-C, is a satin woven fabric constructed with yarns of different colors. Laboratory analysis indicates that this product is composed of 61% filament textured polyester and 39% staple polyester. This fabric has been sanded or buffed on one side creating a fibrous surface. This fabric contains 35 single yarns per centimeter in the warp and 41 single yarns per centimeter in the filling, and weighs 180 g/m2. It will be imported in 90 and 91 inch widths. Your correspondence indicates that this fabric will be used as ticking. The applicable subheading for fabric Warp Suede MS-01-C will be 5407.93.2050, 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: of yarns of different colors: other, other, other, satin weave or twill weave. The rate of duty will be 12% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division