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NY 852452


May 22, 1990

CLA-2-58:S:N:N3H:351 852452; 852453

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.25.0010; 5801.35.0010

Mr. Maurice J. Deslauriers
C.S. Emory & Co., Inc./ John V. Carr & Son, Inc. P.O. Box 149
Norton, VT 05907

RE: The tariff classification of woven warp pile upholstery fabrics from Canada.

Dear Mr. Deslauriers:

In your letters dated May 1, 1990, on behalf of J.L. de Ball Canada, Inc., you requested tariff classification rulings.

You have submitted six samples of woven cut warp pile upholstery fabrics on two rulings requests. For our letter NY 852452, you submitted four samples, all with the cut pile fiber portions of the fabrics (not including the ground fabric portions) made of 100% acrylic, as follows: pattern nos. 35010, 35020, 38582 and 38057. For our letter NY 852453, you submitted two samples, as follows: pattern no. 31003 which has 100% cotton pile and ground fabric, and pattern no. 60007 which has 100% nylon pile and ground fabric. The six upholstery fabrics weigh between 10 and 14.5 ounces per square yard. They will all be imported into the United States from Canada in widths of 54 inches.

The applicable subheading for the five fabrics with pile fibers of 100% acrylic or 100% nylon will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, warp pile fabrics, cut, over 271 grams per square meter. The duty rate will be 19.5 percent ad valorem.

The cotton pile fabric identified as pattern no. 31003 will be classified under the provision of woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, warp pile fabrics, cut, weighing over 271 grams per square meter, in subheading 5801.25.0010, HTS. The rate of duty will be 21 percent ad valorem.

Goods classifiable under subheading 5801.35.0010 and 5801.25.0010, HTS, which have originated in the territory of Canada, will be entitled to 15.6 percent ad valorem and 16.8 percent ad valorem rates of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In addition, these fabrics may be eligible for a reduced rate of duty of 60 percent of the column 1 general rate applicable, as indicated above (19.5% and 21%), in heading 9905.0030, HTS. Under this provision, which is expected to be signed soon and will be effective on April 1, 1990, the importer shall file with the appropriate Customs officer a written statement, accompanied by such supporting documentation as the Commissioner of Customs may require. The documentation should state that the imported fabric is intended for use as decorative outer covering in the manufacture of upholstered furniture.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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