CLA-2-58: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 chenille upholstery fabric. Correction to Ruling Number N263053.

Dear Ms. Miller:

This replaces Ruling Number N263053, dated March 27, 2015, which contained a clerical error. The style number for fabric Hanley should be “757,” not “747.” A complete corrected ruling follows.

In your letter dated March 16, 2015, you requested a tariff classification ruling. One sample was submitted with your request.

Style 757 Hanley is a jacquard woven fabric of yarns of different colors, characterized by its colorful earth toned striped pattern. Based on visual examination, this fabric contains chenille yarns, which are visible on both sides of the fabric. According to the information provided, a light coating of synthetic blend latex has been applied to the reverse side. However, as per Note 1 to Chapter 59, this fabric cannot be considered a coated fabric of that chapter. The specifications sheet provided indicates that this fabric weighs 371 g/m2 and is composed of 55% polyester and 45% cotton. Your letter states that this fabric will be imported in widths of 56 inches and will be used for upholstery.

The applicable subheading for Style 757 Hanley will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% 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