The tariff classification of two polyester woven fabrics from Korea

N294263 July 30, 2018 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9925; 5407.69.2010 Brenda A. Jacobs Sidley Austin LLP 1501 K Street, N.W. Washington, D.C. 20005 RE: The tariff classification of two polyester woven fabrics from Korea Dear Ms. Jacobs: In your letter dated February 7, 2018, you requested a tariff classification ruling, on behalf of your client, Fabian Couture Group International (Fabian Couture). Two styles, designated as item # JWMC-7501HT and # JWMC-TSFG5750FC (navy and black), were submitted and sent for laboratory testing. Fabian Couture Styles JWMC-7501HT and JWMC-TSFG5750FC are woven fabrics of synthetic yarns. From visual examination, both styles can be described as lightweight fabrics that have been dyed in the piece. According to the information provided, the fabrics will be imported in 100-yard rolls in a finished state, ready for use. U.S. Customs and Border Protection (CBP) Laboratory analysis of Style JWMC-7501HT indicates this woven fabric is of “other” than plain, twill, satin or jacquard weave construction. The fabric is composed wholly of polyester filament yarns, of which 58.6 percent is non-textured and 41.4 percent is textured. The fabric weighs 76.7 g/m2. CBP Laboratory analysis of Style JWMC-TSFG5750FC (navy) indicates that this fabric is composed wholly of non-textured filament polyester yarns. The dyed fabric is woven and is other than plain, twill, satin or jacquard weave construction. The fabric weighs 75.5 g/m2. CBP Laboratory analysis of Style JWMC-TSFG5750FC (black) indicates that this fabric is composed wholly of non-textured filament polyester yarns. The dyed fabric is woven and is other than plain, twill, satin or jacquard weave construction. The fabric weighs 76.0 g/m2. In your letter, you suggest that the fabrics be classified under 5407.69.2010, 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: Other: Dyed: Weighing not more than 170 g/m2. However, CBP Laboratory analysis has confirmed that Style JWMC-TSFG5750FC (navy and black) is composed wholly of non-textured polyester filament yarns. The applicable subheading for Style JWMC-TSFG5750FC (navy and black) will be 5407.61.9925, 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 non textured polyester filaments: Other: Other: Dyed: Weighing not more than 170 g/m2: Flat fabrics. The applicable rate of duty will be 14.9 percent ad valorem. The applicable subheading for Style JWMC-7501HT will be 5407.69.2010, 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: Other: Dyed: Weighing not more than 170 g/m2. The applicable rate of duty will be 14.9 percent 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 Nicole Rosso via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division