The tariff classification of a plain weave polyester fabric from Korea

N276278 July 1, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9925 Mr. Michael Pipitone John F. Kilroy Co., Inc. One Cross Island Plaza, Suite 203E Rosedale, NY 11422-1400 RE: The tariff classification of a plain weave polyester fabric from Korea Dear Mr. Pipitone: In your letter dated May 18, 2016, you requested a tariff classification ruling on behalf of your client Teijin Frontier USA Inc. A fabric sample was provided. TRA 9673 is a plain weave fabric of a single uniform color. According to the information provided and examination of the sample, this fabric is composed of 100% polyester non-textured filament yarns, and weighs 150 g/m2. The specifications sheet and subsequent correspondence state that this fabric has been coated on the reverse side with polyurethane coating. However, the coating is not visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 152 centimeters. The applicable subheading for fabric TRA 9673 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 filamnents: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division