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NY 868508

November 14, 1991

CLA-2-58:S:N:N3H:351 868508


TARIFF NO.: 5801.35.0010; 9905.00.30

Mr. Maurice J. Deslauriers
John V. Carr & Son, Inc.
P.O. Box 149
Norton, VT 05907

RE: The tariff classification of woven pile upholstery fabrics from Canada.

Dear Mr. Deslauriers:

In your letter dated November 1, 1991, on behalf of J.L. de Ball Canada Inc., you requested a tariff classification ruling.

You have submitted five sample swatches of upholstery fabrics identified as follows: quality nos. 32404, 32405, 32406, 38231 and 38289. All of the fabrics are of woven, cut warp pile construction. Quality no. 32404 has 67% viscose 33% cotton cut pile, quality no. 32405 has 63% viscose 37% cotton cut pile and 32406 has 70% viscose 30% cotton cut pile. Quality nos. 38231 and 38289, are made with 100% acrylic fibers in the cut pile. The backing or ground fabric portions of these five fabrics are made of various blends of cotton and man-made fibers. The fabrics weigh between 549 and 840 grams per square meter (g/m2). We assume that they will be imported in continuous lengths and have widths over 30 centimeters.

These five upholstery fabrics will be classifiable under the provision for woven pile fabrics and chenille fabrics, other than fabrics of 5802 and 5806, of man-made fibers, warp pile fabrics, cut, over 271 g/m2, in subheading 5801.35.0010, HTS. The rate of duty will be 19.5 percent ad valorem.

Goods classifiable under subheading 5801.35.0010, HTS, which have originated in the territory of Canada, will be entitled to a 13.6 percent rates of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.
In addition, these fabrics may be eligible for reduced rates of duty of 40 percent of the column 1 general rates applicable (19.5%, as indicated above) in subheading 9905.00.30, HTS. Under this provision, the importer shall file with the appropriate Customs officer a written statement, accompanied by such supporting documentation as the Customs' District Director may require. The documentation should certify that the imported fabrics are intended for use as outer covering in the manufacture of upholstered furniture.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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