The tariff classification of woven polyester fabric from Korea

N080116 January 13, 2010 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.93.2050 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of woven polyester fabric from Korea Dear Mr. Harris: In your letter dated October 7, 2009, on behalf of your client Global Textile Alliance, you requested a tariff classification ruling. The submitted sample is identified as style Surrender. You state that the fabric was produced using 100% polyester filament fibers, and that the soft surface of the fabric is obtained by brushing and sanding after the weaving process is complete, which converts a portion of the polyester filament to staple fibers. Laboratory analysis indicates that the fabric is now composed of 51.5% filament textured polyester and 48.5% staple polyester. This satin woven fabric weighs 131.6 g/m2 and is composed of yarns of different colors, with 71.7 single yarns per centimeter in the warp and 31 single yarns per centimeter in the filling. Your correspondence indicates that this fabric will be used for upholstery. The applicable subheading for the style Surrender 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, 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