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 woven polyester/viscose rayon upholstery fabric from China
Dear Ms. Miller:
In your letter dated August 10, 2015, you requested a tariff classification ruling. One sample was submitted with your request.
Pattern 118 Paradigm NWB is a woven fabric of yarns of different colors, laminated to a nonwoven backing fabric, characterized by its pure and classic design. According to the specification sheet provided and subsequent communication, this fabric of plain weave construction, contains 14 warp ends and 11 filling picks, and weighs 195 g/m2. You state that it is composed of 70% textured filament polyester and 30% viscose rayon staple three-ply yarns. Your submission also states that the nonwoven backing fabric is composed wholly of polyester and weighs 85g/m2. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery.
The applicable subheading for Pattern 118 Paradigm NWB will be 5407.93.2090, Harmonized Tariff Schedule of the United States (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. The rate of duty will be 12% ad valorem.
This ruling is being issued under the assumption that the subject goods 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