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NY B87914




July 29, 1997

CLA-2-59:RR:NC:TA:350 B87914

CATEGORY: CLASSIFICATION

TARIFF NO.: 5907.00.6000

Ms. Lisa Cassidy
Panalpina
207 East bay Street, Suite 209
Charleston, SC 29401

RE: The tariff classification of several flocked upholstery fabrics, from Canada.

Dear Ms. Cassidy:

In your letter dated July 21, 1997, on behalf of Associated Import/Export Inc., Willowdale, Ontario, Canada, you requested a tariff classification ruling. We note per a recent telephone conversation, that the manufacturer in Canada will be Hartford Fibers, Ontario, Canada.

You submitted samples of two representative styles of upholstery fabric. One printed and the other plain.

The first item, identified as pattern FAIRVIEW, consists of a plain woven backing fabric composed of 35% cotton/65% polyester man-made fibers that has been coated on one surface with a 100% nylon man-made fiber flock. This flocked surface has been embossed to provide a leather-like appearance. You submitted samples of various colors for this style.

The second item, identified as pattern 49403 ZAPPA, consists of a plain woven backing fabric composed of 35% cotton/65% polyester man-made fibers that has been coated on one surface with a 100% nylon man-made fiber flock. This flocked surface has been printed with a somewhat abstract design. The headers on these fabrics suggest that both materials will be imported as piece goods having 54" widths.

The applicable tariff provision for the two materials will be 5907.00.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics otherwise impregnated, coated or covered, ... of man-made fibers. The general rate of duty will be 4.1 percent ad valorem.

Please note that under the terms of general note 12 of the tariff schedule, that upholstery fabrics classified in subheading 5907.00, ... HTS, and a product of Canada, certified by the importer as intended for use as outer covering in the manufacture of upholstered furniture, is eligible for duty free treatment provided it complies with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 George Barth at 212-466-5884.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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