The tariff classification of printed 100% polyester satin woven fabric from China

N101395 July 26, 2010 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.94.2050 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of printed 100% polyester satin woven fabric from China Dear Mr. Harris: In your letter dated April 9, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, identified as style “Let’s Explore,” was described having been constructed of 100% polyester staple fibers. However, laboratory analysis indicates that this fabric is composed of 57.9% textured filament polyester and 42.1% staple polyester fibers. It is of satin weave construction, containing 57 single yarns per centimeter in the warp and 21 single yarns per centimeter in the filling and weighing 186.4 g/m2. The fabric is printed with scenes of children frolicking in an environment filled with leaves and flowers and with phrases such as “Explorers wanted!” Your correspondence indicates that this fabric will be imported in 230 centimeter widths. In your letter you suggest that this fabric should be classifiable in subheading 5512.19.0045, HTS, as woven fabric of staple fibers. Classification under this subheading is precluded, as the Customs laboratory has determined that this fabric is composed largely of filament yarns, and so would be classified in Chapter 54. The applicable subheading for style “Let’s Explore” will be 5407.94.2050, 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: printed: other, other: satin weave or twill weave. The rate of duty will be 14.9% 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