The tariff classification of a plain weave polyester fabric for use in the manufacture of wearing apparel, from Korea

N248030 November 4, 2014 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.69.4010 Mr. Xavier Frank Solis IJS Global 2805 El Segundo Blvd Hawthorne, CA 90250 RE: The tariff classification of a plain weave polyester fabric for use in the manufacture of wearing apparel, from Korea Dear Mr. Solis: In your letter dated October 28, 2014, on behalf of your client Robert Kaufman Co, Inc., you requested a tariff classification ruling. One fabric sample accompanied your request. Style Tuscany Wide is a woven fabric with a slight sheen. According to U.S. Customs and Border Protection Laboratory (CBP) laboratory analysis, this fabric is composed wholly of polyester filament yarns, 67.3 % non-textured and 32.7 % textured. It is of plain weave construction, weighs 147.8 g/m2, and is woven of yarns of different colors. You state that this fabric will be imported in widths of 59 inches and will be used in the manufacture of apparel and home furnishing products. In your letter you suggest that Style Tuscany Wide be classified as a dyed woven fabric of artificial filament yarn under subheading 5408.22.9030, Harmonized Tariff Schedule of the United States (HTSUS). However, Style Tuscany Wide is woven of synthetic filament yarns. The applicable subheading for Style Tuscany Wide will be 5407.69.4010, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments: other, of yarns of different colors: other, weighing not more than 170 g/m2. The rate of duty will be 8.5% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division