The tariff classification of four woven cut corduroy polyester/nylon fabrics from China.

N062497 June 26, 2009 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5801.32.0000 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of four woven cut corduroy polyester/nylon fabrics from China. Dear Mr. Harris: In your letter dated May 27, 2009, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The first submitted sample, identified as style Easy, consists of a woven face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The woven face fabric is described as 91.9% polyester, 6.2% nylon and 1.9% spandex, weighing 240 g/m2. The backing is described as 100% polyester woven fabric weighing 50 g/m2. The second sample, identified as style Hot Cakes, consists of a woven face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is described as 88.7% polyester and 11.3% nylon, weighing 240 g/m2. The backing is described as 100% polyester woven fabric weighing 50 g/m2. The third sample, identified as style Innocent Man, consists of a woven face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is described as 87.8% polyester, 10.6% nylon and 1.6% spandex, weighing 240 g/m2. The backing is described as 100% polyester woven fabric weighing 50 g/m2. The fourth sample, identified as style Profit, consists of a woven face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is described as 93.7% polyester, 4.4% nylon and 1.9% spandex, weighing 240 g/m2. The backing is described as 100% polyester woven fabric weighing 50 g/m2. Your correspondence states that these fabrics will be imported from China in a width of 140 centimeters and will be used as upholstery. Your request indicates that the face fabrics were produced using 100% filament fibers, and that the soft surface of the fabric is obtained by brushing and sanding after the weaving process is complete. Laboratory analysis of the face fabrics indicate that they are a pile fabric of corduroy type construction, composed of yarns of different colors. The applicable subheading for styles Easy, Hot Cakes, Innocent Man and Profit will be 5801.32.0000, 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, cut corduroy. The rate of duty will be 14%. 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