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NY M87446




April 20, 2007

CLA-2-58:RR:NC:TA:352

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.35.0010

Mr. Graham W. Hadley
John Holdsworth & Company, Limited
Shaw Lodge Mills
Halifax, United Kingdom HX3 9ET

RE: The tariff classification of a polyester/rayon blend woven upholstery fabric of warp pile construction from Indonesia.

Dear Mr. Hadley:

In your letter dated October 20, 2006 you requested a tariff classification ruling.

Laboratory analysis of the submitted sample indicates that it is a printed woven fabric of warp pile construction and is composed of 85.6% polyester and 14.4% rayon. It is characterized by a dense pile surface composed wholly of polyester. The back of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric. Weighing 696.4 g/m2, this product will be imported in widths exceeding 30 centimeters. Your correspondence indicates that this item will be used as an upholstery fabric to cover seats in trains, trams, buses and ferries.

Note 1 to chapter 59 sets forth the meaning of “textile fabrics” for the purposes of chapter 59. It states:

Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only 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 and crocheted fabrics of headings 6002 to 6006.

Since the fabric before us for consideration is classifiable as a woven cut pile fabric of heading 5801 if not coated, Note 1 to chapter 59 excludes this fabric when coated with plastic from classification under the provision for textile fabrics impregnated, coated, covered or laminated with plastics in subheading 5903, HTS.

The applicable subheading for the woven upholstery fabric of warp pile construction will be 5801.35.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 17.2 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 http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the fabric cut to shape for use as seat covering. Your request for a classification ruling should include a sample in condition as imported or diagrams on exactly how the fabric will be cut and a description of any sewing done on the cut pieces of fabric. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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