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/cotton/acrylic/modacrylic jacquard weave upholstery fabric from Argentina
Dear Ms. Miller:
In your letter dated August 26, 2015, you requested a tariff classification ruling. One sample was submitted with your request.
Pattern 082 Cocoon (11933) is a jacquard weave fabric of yarns of different colors, characterized by its pattern of artful cocoon strings entwined with bold floral petals. Your letter states that an acrylic coating has been applied to the reverse side; however, the coating is not visible to the naked eye. The specification sheet provided indicates that this fabric is composed of 57% textured filament polyester, 42% cotton and 1% acrylic/modacrylic staple yarns, and weighs 299 g/m2. Your letter states that this fabric will be imported in widths of 54 inches and will be used for upholstery.
The applicable subheading for Pattern 082 Cocoon (11933) will be 5407.83.0090, 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, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The rate of duty will be 8.5%.
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