The tariff classification of a woven polyester/nylon cut weft pile fabric from China

N239761 June 25, 2013 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a woven polyester/nylon cut weft pile fabric from China Dear Mr. Shah: In your letter dated March 8, 2013, you requested a tariff classification ruling. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. Style Vogue BT is a woven fabric, characterized by small alternating areas of pile and non-pile, arranged in a modified checkerboard pattern. The spec sheet indicates that the fabric has been coated; however, that coating is not visible to the naked eye. Customs and Border Protection laboratory analysis indicates that this fabric is composed of 87.5% polyester and 12.5% nylon, is of cut weft pile construction and weighs 229.9 g/m2. Your correspondence states that this fabric will be imported in 55-inch widths and will be used for upholstery. Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59: 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. Your submission indicates that this fabric is coated. However, since this woven pile fabric would be classifiable as a fabric of heading 5801 if not coated, Note 1 to Chapter 59 excludes this fabric from classification under the provision for textile fabrics impregnated, coated, covered or laminated. The applicable subheading for style Vogue BT will be 5801.33. 0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers, other weft pile fabrics. The rate of duty will be 9.8% 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