Thursday, July 12, 2018

Tariff Classification and Duty Rate Determined by ASTM Test in the Case of Certain Wool Fabric.

In a June 25, 2018, Binding Ruling Letter (N293870) U.S. Customs and Border Protections addressed the tariff classification of two wool plaid twill woven fabrics from China. The importer, Teijin Frontier (U.S.A.), Inc., suggested classification under subheading 5112.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven tapestry and upholstery fabrics of combed wool, with rate of duty of 7%. However, according to tests performed by the CBP Laboratory, the fabric did not meet the minimum surface abrasion requirements for light duty upholstery fabric as specified by the American Society of Testing Materials (ATSM) D3597-02. Accordingly, CPB ruled that the applicable subheading wwas 5112.19.9520, 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: Weighing more than 270 g/m2 but not more than 340 g/m2. The rate of duty will be 25%.

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