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 NY1505 - NY NY1540 > NY NY1531

Previous Ruling Next Ruling


NY C89681


July 9, 1998

CLA-2-58:RR:NC:TA:351 C89681

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.35.0010

Mr. Demi Simpkins

Burlington Industries, Inc.

Box 691

Burlington, NC 27216-0691

RE: The tariff classification of warp pile woven velvet fabric from Belgium.

Dear Mr. Simpkins:

In your letter dated June 26, 1998, you requested a classification ruling.

Two samples were submitted which were identified as "Quality Monet 43996 SBR backed" and "Quality Monet 43996 unbacked".

You state that the fabric is backed with a rubberized coating and that you believe that classification should be under subheading 5906.99.2500, as a rubberized textile fabric. Even if the backing were visible to the naked eye, classification in Chapter 59 is precluded by virtue of Chapter Note 1 to Chapter 59 which states:

"Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only (emphasis added) to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of heading 6002."

Neither of the fabric samples, backed or not, fall within either the chapters or headings of selected chapters cited in Note 1.

Classification of pile fabrics is predicated upon the fiber content of the pile yarns, solely, with no account being taken of the composition of the ground fabric. It is assumed that the pile is of man-made fibers. Based upon a telephone conversation you stated that both the fabrics weigh over 271 grams per square meter.

The applicable subheading for the fabrics will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven warp pile fabrics, over 271 grams per square meter. The duty rate is 18.6 percent ad valorem.

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 Camille Ferraro at 212-

466-5885.

Sincerely,


Previous Ruling Next Ruling

See also: