The tariff classification of a bonded polyester/nylon cut corduroy fabric from China
Issued June 10, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5801.32.0000
Headings: 5801
Product description
The submitted sample, identified as style Vitalize, consists of a woven cut corduroy face fabric bonded to a plain-woven backing fabric. The face fabric is characterized by narrow parallel wales running the length of the fabric, with approximately 11 wales per centimeter. The pile yarns are made up of slightly different shades of the same color, woven in at right angles to the wales and imparting a mottled effect to the fabric. CBP laboratory analysis indicates that the fiber content of the cut pile is 88.9% polyester and 11.1% nylon. The weight of the face fabric is 240.1 g/m2. The woven backing fabric is composed of 96.6% staple polyester and 3.4% cotton and weighs 65.1 g/m2. The bonded fabric weighs 312.9 g/m2. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. Your correspondence indicates that this product will be imported in widths of 140 centimeters.
CBP rationale
The applicable subheading for style Vitalize 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.
Full text
N150964 June 10, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.32.0000 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a bonded polyester/nylon cut corduroy 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 Vitalize, consists of a woven cut corduroy face fabric bonded to a plain-woven backing fabric. The face fabric is characterized by narrow parallel wales running the length of the fabric, with approximately 11 wales per centimeter. The pile yarns are made up of slightly different shades of the same color, woven in at right angles to the wales and imparting a mottled effect to the fabric. CBP laboratory analysis indicates that the fiber content of the cut pile is 88.9% polyester and 11.1% nylon. The weight of the face fabric is 240.1 g/m2. The woven backing fabric is composed of 96.6% staple polyester and 3.4% cotton and weighs 65.1 g/m2. The bonded fabric weighs 312.9 g/m2. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. Your correspondence indicates that this product will be imported in widths of 140 centimeters. The applicable subheading for style Vitalize 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% 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
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