CLA-2-54:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester/rayon/flax upholstery fabric woven of yarns of different colors, from China
Dear Ms. Miller:
In your letter dated April 28, 2015, you requested a tariff classification ruling. Samples of the fabric accompanied your request.
Pattern 985 Stansted is a woven fabric characterized by its neutral colored classic large windowpane check pattern. According to the information provided, previous communications and visual examination, this is a dobby weave fabric composed of 63% non-textured polyester filament, 23% viscose rayon staple and 14% flax, and weighs 340 g/m2. Your letter states that this fabric will be produced in widths of 55 inches and will be used for upholstery.
In your letter you suggest that Pattern 985 Stansted be classified as a woven fabric of flax under subheading 5309.21.40, Harmonized Tariff Schedule of the United States (HTSUS). However, according to the specification sheet provided, this fabric is in chief weight of synthetic filament yarns, not of flax.
The applicable subheading for Pattern 985 Stansted will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other: other, other. The rate of duty will be 12% ad valorem.
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 maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division