CLA-2-53:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a printed flax/rayon upholstery fabric from China
Dear Ms. Miller:
In your letter dated August 26, 2015, you requested a tariff classification ruling. A sample of the fabric was provided.
Style 069 Firenza is a printed woven fabric, characterized by a subtle floral design. According to the information provided initially, as well as subsequent communications and visual examination of the sample, this fabric is composed of 55% flax and 45% viscose rayon, and weighs 280 g/m2. Your letter indicates that the fabric has an acrylic backing that is not visible to the naked eye. You state that the fabric is of plain weave construction, and contains 10.2 warp ends and 11.8 filling picks per centimeter. Your letter states that this fabric will be imported in 55 to 60-inch widths and will be used for upholstery.
In your submission you suggest classification as an unbleached or bleached woven flax fabric under subheading 5309.21.4010 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the sample provided is printed.
The applicable subheading for Style 069 Firenza will be 5309.29.4010, HTSUS, which provides for woven fabrics of flax: containing less than 85 percent by weight of flax: other: other: other, of a width exceeding 127 cm. The duty rate will be Free.
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