CLA-2-58:OT:RR:NC:N3:352

Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001

RE: The tariff classification of a jacquard-woven upholstery fabric from China

Dear Ms. Miller:

In your letter dated March 26, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request.

Style 980 Maravilla is a jacquard weave fabric characterized by its “vintage inspired” geometric pattern. According to U.S. Customs and Border Protection (CBP) lab analysis, this fabric is composed of 54% rayon and 46% cotton yarns of different colors, is of a weave other than plain, twill, or satin, and weighs 337.0 g/m2. Your correspondence indicates that the fabric will be imported in 56-inch widths and will be used for upholstery.

The applicable subheading for Style 980 Maravilla will be 5516.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with cotton, of yarns of different colors, jacquard weave. The duty rate will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division