The tariff classification of bonded cut corduroy polyester/nylon fabric from China

N150940 April 1, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.32.0000 Mr. Michael Pipitone John F. Kilroy Co., Inc. One Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of bonded cut corduroy polyester/nylon fabric from China Dear Mr. Pipitone: In your letter dated February 25, 2011, on behalf of Richloom Fabrics, you requested a tariff classification ruling. The submitted sample, identified as style Corey, consists of a woven cut corduroy face fabric bonded to a plain-woven backing fabric. The face fabric is characterized by parallel wales of varying width running the length of the fabric, with approximately 5 wales per centimeter. The fiber content of the pile is described as 90% polyester and 10% nylon, with a woven base of 100% polyester. The stated weight is approximately 325 g/m2. Your correspondence indicates that this product will be imported in widths of 55 inches (139.7 centimeters) and will be used for upholstery. Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not bonded, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59.The applicable subheading for style Corey will be 5801.32.0000, 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% 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