The tariff classification of polyester woven chenille upholstery fabric from China

N278130 September 2, 2016 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0010 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW Suite 300 Washington, DC 20006 RE: The tariff classification of polyester woven chenille upholstery fabric from China Dear Mr. Harris: In your letter dated July 14, 2016, you requested a tariff classification ruling on behalf of your client Global Textile Alliance, Inc. A sample swatch was submitted. Style “Cedar TH” is a fabric woven with chenille yarns. According to the information provided, this fabric is composed of 51% viscose, 23% cotton, 15% linen and 11% polyester, and weighs 472 g/m2. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest that this fabric be classified as having chenille yarns visible on both sides, under subheading 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS). However, this office feels that the chenille yarns are visible on only one side of the fabric. The applicable subheading for Style “Cedar TH”, will be 5801.36.0010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division