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 jacquard weave polyester/cotton upholstery fabric
Dear Ms. Miller:
In your letter dated August 12, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your request.
Pattern 084 Tessellation (F-0226258) is a jacquard weave fabric of yarns of different colors, characterized by a stylized plaid pattern. Your correspondence indicates that this fabric is composed of 83% polyester yarns (of which 78% are staple and 22% are filament) and 17% cotton, and weighs 485.08 g/m2. According to your letter, an acrylic latex coating has been applied to the reverse side of the fabric. However, this coating is not visible to the naked eye. Your letter states that this fabric is approximately 57.5 inches in width and is used for upholstery.
In your letter you suggest that this fabric be classified as Other woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, under subheading 5514.30.3310, Harmonized Tariff Schedule of the United States (HTSUS). However, the fabric is mixed mainly with man-made filaments, and so would be classified as below.
The applicable subheading for Pattern 084 Tessellation (F-0226258) will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments, other.
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