CLA-2-55:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a dobby weave polyester/flax/cotton upholstery fabric
Dear Ms. Miller:
In your letter dated August 10, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your request.
Pattern 138 Frederickson is a woven fabric of yarns of different colors, characterized by its coarse texture and natural coloring. Your correspondence states that this fabric is of dobby weave construction, is composed of 70% polyester yarns (of which 20% are filament and 80% are staple), 20% flax and 10% cotton yarns, and weighs 362g/m2. You indicate that this fabric will be imported in widths of 55 inches and will be used for upholstery.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); […]
In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS, stating that a synthetic latex coating has been applied to the reverse side. However, it is the opinion of this office that the coating is not visible to the naked eye.
Note 2(B)(c) to Section XI, HTSUS, states that “when both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter
The applicable subheading for Pattern 138 Frederickson will be 5515.19.0005, HTSUS, which provides other woven fabrics of synthetic staple fibers, of polyester staple fibers, other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 percent 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division