United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D81768 - NY D81821 > NY D81808

Previous Ruling Next Ruling
NY D81808




September 28, 1998

CLA-2-59:RR:NC:TA:350 D81808

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.26.0010; 5801.36.0010; 5906.99.2500

Ms. Mary Lee Courtney
Oceanair
135 American Legion Hwy.
Revere, MA 02151

RE: The tariff classification of five jacquard woven fabrics for use in upholstery, from Italy.

Dear Ms. Courtney:

In your letter dated August 27, 1998, and Fax of September 16, 1998, on behalf of Ametex Fabrics, Mansfield, MA, you requested a tariff classification ruling. The supplier is Prosetex Tessiture Jacquard S.P.A., Bulciago, Italy.

Five representative samples were submitted which were described as having the following mill designs:

1) Madison SBR Color: Spice is Ametex Design - Trinidad BK Color Spice
(PC 38%, VI 47%, PL 13% and rubber 2%)

2) Madison SBR Color: Crimson is Ametex Design - Trinidad BK Color Crimson
(PC 38%, VI 47%, PL 13% and rubber 2%)

3) Mohala SBR Color: Moss is Ametex Design - Mohala RR-BK Color Moss
(CO 54%, PL 44% and rubber 2%)

4) Fall Fest SBR Color: Harvest is Ametex Design: Fall Fest BK Color Harvest.
(CO 52%, PL 46% and rubber 2%)

5) Fall Fest SBR Color: Spice is Ametex Design: Fall Fest BK Color Spice.
(CO 52%, PL 46% and rubber 2%)

In a phone conversation, with this office, you provided the fiber identifications for the codes given in your letter. They are as follows:

CO = Cotton PL = Polyester PC =
Polyacrylic VI = Rayon

Further, the SBR does refer to the type of rubber used, which is styrene Butadiene.

These fabrics will be imported in 140 cm widths and weigh in the range of 300.3 to 432.14 grams per square meter.

Fabrics identified above as 1, 2 and 3 are all of jacquard woven construction and contain chenille yarns which makes them pile fabrics of heading 5801. Although these fabrics have been lightly coated with SBR using a doctor blade goods of heading 5801 are not listed as fabrics eligible for consideration in Chapter 59, note 1. Therefore, such fabrics are excluded from heading 5906.

The remaining two fabrics (4 and 5) are of woven jacquard construction, without chenille yarns and, like the other three materials, have been lightly coated with a SBR rubber, which is not visible to the naked eye. The language of Heading 5906 and related legal notes do not require any applied rubber to be visible to the naked eye. Through manual manipulation and magnification, we have ascertained that there is a substance on one surface of the fabrics and we will accept, at face value, the substance is a rubber. Your follow up Fax indicates that this coating or backing improves tear, tensile and seam performance of the upholstery applications.
The applicable subheading for numbers 1 and 2 will be 5801.36.0010, Harmonized Tariff Schedules of the United States (HTS), which provides for woven pile and chenille fabrics, ... of man-made fibers, chenille fabrics, with chenille yarns on one side only. The duty rate is 15.6 percent ad valorem.

The applicable subheading for number 3 will be 5801.26.0010, HTS, which provides for woven pile and chenille fabrics, ... of cotton, chenille fabrics, with chenille yarns on one side only. The duty rate is 7.6 percent ad valorem.

The applicable subheading for numbers 4 and 5 above will be 5906.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of cotton. The rate of duty will be 4.3 percent ad valorem.

It is important that when asking for a ruling or when these materials are imported, that the invoice description indicate not only the fiber content of the yarns used, but include the type of fabric construction, and include the types of yarns used.

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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: