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NY N013120




November 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.33.0000

Ms. Jane Livingston
Gum Tree Fabrics, Inc.
P.O. Box 7278
Tupelo, MS 38804

RE: The tariff classification of a 100% polyester woven fabric of weft pile construction from China.

Dear Ms. Livingston:

In your letter dated June 15, 2007 you requested a classification ruling.

Laboratory analysis of the submitted sample, designated as style “Sahara”, indicates that it is a woven fabric of weft pile construction and is composed of 100% polyester. The pile yarns are composed of 100% polyester and have been cut forming a soft dense fibrous pile surface. The back of the fabric has been coated with an application of acrylic plastic to stabilize the fabric. Weighing 228 g/m2, this product will be imported in widths exceeding 30 centimeters. Your correspondence indicates that this fabric will be marketed as an upholstery fabric.

In your letter you suggest that this fabric should be classifiable in subheading 5906.99.2500, HTS, as a rubberized textile fabric. Classification under this subheading is precluded for several reasons. First, the Customs laboratory has found that the coating on this fabric is an acrylic plastic coating. Since the fabric is coated with plastic and not rubber, it cannot fall within the provision for rubberized textile fabrics since that provision requires that the fabric be coated with rubber. In addition, since the fabric was found to be of pile construction, Note 1 to Chapter 59 excludes it from being considered a textile fabric for the purposes of Chapter 59. Consequently, even if it had been coated with rubber, this Note would have excluded it from classification in subheading 5906.99.2500, HTS.

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 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 fabric of weft pile construction designated as style “Sahara” will be 5801.33.0000, 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, other weft pile fabrics. The duty rate will be 9.8 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/.

This fabric falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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