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Advance Rulings for Tariff Classification

Product Name

Fabric, drapery, polyester filament

Technical Reference System Number

235211

Description

This is an off-white (dyed) fabric with alternating five-centimetre-wide sheer stripes and five-centimetre-wide satiny stripes running across the width of the fabric. This fabric is woven in the warp from yarns of non-textured, synthetic (polyester), man-made filaments and in the weft from yarns of non-textured, synthetic (polyester), man-made filaments (in the sheer stripes), as well as yarns of textured, synthetic (polyester), man-made filaments (in the satiny stripes). The non-textured polyester filaments represent approximately 69% by weight of the fabric and the textured polyester filaments represent approximately 31% by weight. The fabric weighs approximately 50 g/m2.

Analysis and Justification

Heading 54.07 of the Harmonized System covers “woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04”. Classification number 5407.69.90.41 provides for other woven fabrics of synthetic filament yarn, containing 85% or more by weight of polyester filaments, dyed, for non-apparel, and of a weight not exceeding 50 g/m2.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the drapery fabric is classified under classification number 5407.69.90.41 of the Customs Tariff.