The tariff classification of brushed dobby-woven polyester fabric from China

N121120 October 21, 2010 CLA-2-54:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of brushed dobby-woven polyester fabric from China Dear Mr. Shah: In your letter dated August 27, 2010, you requested a tariff classification ruling. The submitted sample, identified as style Luminaire, is a dobby woven fabric characterized by a complex weave featuring prominent ridges on the fabric surface in the weft direction. Although only filament yarns were employed in the weaving of this fabric, a subsequent buffing or sanding operation has broken the filaments in a portion of the yarns, converting them into yarns composed of staple fibers. This process has in addition raised some of the fibers of some of the yarns, creating a textured fibrous surface simulating the appearance of corduroy. Laboratory analysis indicates that this brushed woven fabric is composed of 52.8% textured polyester filament and 47.2% staple polyester yarns of different colors. The fabric contains 50.1 single yarns per centimeter in the warp and 20.4 single yarns per centimeter in the filling, and weighs 175.1 g/m2. Your correspondence indicates that it will be imported in 57 inch widths and will be used for upholstery. The applicable subheading for style Luminaire will be 5407.93.2090, 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, other. The rate of duty will be 12 percent 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