CBP Ruling N211355 — The tariff classification of 100% polyester woven fabric from Korea

Tariff classification

Headings: 5407

Product description

Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. The submitted sample is identified as 100% Polyester Crystal Organza Plain Dyed Fabric, Style #8821. CBP laboratory analysis indicates that this a dyed plain woven fabric composed wholly non-textured filament polyester yarns. It contains 39.7 single yarns per centimeter in the warp and 97 single yarns per centimeter in the filling, and weighs 30.9 g/m2. You indicate that this fabric contains yarns twisted 400 turns per meter, will be imported in 58/60 inch (150 cm) widths and will be used for apparel.

CBP rationale

The applicable subheading for Organza Style #8821 will be 5407.61.9925, 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, containing 85 percent or more by weight of polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, dyed: weighing not more than 170 g/m2: flat fabrics.

Full text

N211355 June 18, 2012 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9925 Ms. Clara Chu A.C.T. Logistics 154-09 146th Ave. Jamaica, NY 11434 RE: The tariff classification of 100% polyester woven fabric from Korea Dear Ms. Chu: In your letter dated March 26, 2012, on behalf of Liba Fabrics Corp., you requested a tariff classification ruling. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. The submitted sample is identified as 100% Polyester Crystal Organza Plain Dyed Fabric, Style #8821. CBP laboratory analysis indicates that this a dyed plain woven fabric composed wholly non-textured filament polyester yarns. It contains 39.7 single yarns per centimeter in the warp and 97 single yarns per centimeter in the filling, and weighs 30.9 g/m2. You indicate that this fabric contains yarns twisted 400 turns per meter, will be imported in 58/60 inch (150 cm) widths and will be used for apparel. The applicable subheading for Organza Style #8821 will be 5407.61.9925, 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, containing 85 percent or more by weight of polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, dyed: weighing not more than 170 g/m2: flat fabrics. 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, Thomas J. Russo Director National Commodity Specialist Division

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