Customs Rules on Classification and Rate of Duty of Polyester Flock and Wool Fabric Imported by Japanese Global Supplier Teijin

U.S. Customs and Border Protection ("CBP"), in a February 25, 2014, letter (N250088) to Teijin Frontier USA Incorporated ("Teijin"), ruled that Japanese-origin 100% polyester cut (chopped) fibers, all 5 mm in length, are classified at 5601.30.0000, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for textile, flock. The general rate of duty will be Free.

The second CBP letter (N247469) to Teijin, dated March 26, 2014, related to a woven fabric Style "TF-TD Tartan Wool" characterized by a red/green/black plaid pattern formed by the arrangement of yarns of different colors in both the warp and filling directions. CBP lab analysis indicated that this fabric was of a four-harness twill weave construction, wholly composed of combed wool yarns of different colors, and weighing 306.4 g/m2. CBP lab analysis also determined that this fabric has an average fiber diameter of more than 18.5 microns. Correspondence indicated that this fabric will be imported in 54-inch (140 cm) widths and will be used for upholstery. Teijin suggested classification as a woven upholstery fabric of wool, under 5112.19.2000, HTSUS, with a rate of duty of seven percent. However, according to tests performed by the CBP Laboratory, this fabric did not meet the minimum surface abrasion requirements for light duty upholstery fabric as specified by the American Society of Testing Materials (ASTM) D3597-02. CBP ruled that the applicable subheading for Style "TF-TD Tartan Wool" will be 5112.19.9550, HTSUS, which provides for woven fabrics of combed wool or of combed fine animal hair: containing 85 percent or more by weight of wool or of fine animal hair: other: other: other: other: weighing more than 270 g/m2 but not more than 340 g/m2. The rate of duty will be 25% ad valorem.