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 woven upholstery fabric 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 984 Florian is a woven fabric resembling a classic neutral colored herringbone fabric. According to the information provided, previous communication and visual examination, this is a dobby weave fabric composed of 63% non-textured filament polyester, 23% viscose rayon staple and 14% flax, weighing 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 984 Florian be classified as an unbleached 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.
Subheading Note 1 to Section XI, HTSUS, defines unbleached woven fabric as “woven fabric made from unbleached yarn and which has not been bleached, dyed or printed,” and fabric of yarns of different colors as fabric which “consists of yarns of different colors or yarns of different shades of the same color (other than the natural color of the constituent fibers).” The neutral appearance of this fabric appears to have been imparted by the natural color of the fibers.
The applicable subheading for Pattern 984 Florian will be 5407.91.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of other fabrics, unbleached or bleached, other, other, other. The rate of duty will be 14.9% 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