The tariff classification of a polyester/spandex cut corduroy woven fabric bonded to a polyester plain woven backing fabric from China
Issued July 19, 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 Emmanuel, is a woven cut pile face fabric bonded to a plain-woven backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The pile face fabric is characterized by narrow parallel wales running the length of the fabric, with approximately 10 wales per centimeter. Although the stated composition of this fabric is 85% polyester, 12% nylon and 3% spandex, CBP laboratory analysis indicates that the fabric, consisting of a cut weft pile woven fabric bonded to a plain woven backing fabric, is composed of 96.6% polyester and 3.4% spandex. Analysis also determined that the face fabric weighs 212.7 g/m2 and the woven backing fabric weighs 87.8 g/m2, with a combined weight of 300.6 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the pile face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be imported in 140 centimeter widths.
CBP rationale
The applicable subheading for style Emmanuel 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
N152417 July 19, 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 polyester/spandex cut corduroy woven fabric bonded to a polyester plain woven backing fabric from China Dear Mr. Pipitone: In your letter dated February 25, 2011, you requested a tariff classification ruling. The submitted sample, identified as style Emmanuel, is a woven cut pile face fabric bonded to a plain-woven backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The pile face fabric is characterized by narrow parallel wales running the length of the fabric, with approximately 10 wales per centimeter. Although the stated composition of this fabric is 85% polyester, 12% nylon and 3% spandex, CBP laboratory analysis indicates that the fabric, consisting of a cut weft pile woven fabric bonded to a plain woven backing fabric, is composed of 96.6% polyester and 3.4% spandex. Analysis also determined that the face fabric weighs 212.7 g/m2 and the woven backing fabric weighs 87.8 g/m2, with a combined weight of 300.6 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the pile face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be imported in 140 centimeter widths. The applicable subheading for style Emmanuel 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
More rulings on the same tariff codes
The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric, from China
The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric, from China
The tariff classification of a polyester/nylon cut corduroy upholstery fabric from China
The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut corduroy construction laminated to a woven backing fabric, from China
The tariff classification of two woven bonded upholstery fabrics from China
The tariff classification of a polyester corduroy fabric laminated to a plain weave backing fabric, from China
The tariff classification of three woven and knit bonded fabrics and two woven pile fabrics, from China
The tariff classification of four fabrics two woven fabrics, one woven corduroy bonded fabric and one warp knit cut pile bonded fabric from China
The tariff classification of a polyester woven cut corduroy upholstery fabric from China
The tariff classification of two bonded upholstery fabrics a polyester woven cut corduroy fabric laminated to a weft knit backing fabric and a polyester woven cut weft pile fabric laminated to a weft knit backing fabric, from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →