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NY 853435

CLA-2-58:S:N:N3H:351 853435


TARIFF NO.: 5801.25.0010

Mr. Maurice J. Deslauriers
C.S. Emery & Co., Inc./John V. Carr & Son, Inc. P.O. Box 149
Norton, VT 05907

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

Dear Mr. Deslauriers:

In your letter dated June 6, 1990, on behalf of J.L. de Ball Canada, Inc., you requested a tariff classification ruling.

You have submitted four samples (two styles) of woven, cut, warp pile upholstery fabrics, as follows: pattern nos. 31001 Marble and Eclipse, and 31007 Chicago and Venetia. The two fabrics have cut pile fiber portions (not including the ground fabric portions) made of 85% cotton/15% polyester and 100% cotton fibers, respectively. They weigh 12.2 and 11.3 ounces per square yard, respectively. The upholstery fabrics will be imported into the United States from Canada in widths of 54 inches.

The applicable subheading for the upholstery fabrics will be 5801.25.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, warp pile fabrics, cut, over 271 grams per square meter. The rate of duty will be 21 percent ad valorem.

Goods classifiable under subheading 5801.25.0010, HTS, which have originated in the territory of Canada, will be entitled to a 16.8 percent rate 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 a reduced rate of duty of 60 percent of the column 1 general rate applicable, as indicated above (21%), in subheading 9905.00.30, HTS. Under this provision, effective on April 1, 1990, the importer shall file with the appropriate Customs officer a written statement, accompanied by such supporting documentation as the Commissioner of Customs may require. The documentation should state that the imported fabric is 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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