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 polyester jacquard weave upholstery fabric

Dear Ms. Miller:

In your letter dated August 31, 2015, you requested a tariff classification ruling. One sample was submitted with your request.

Pattern 092 F-0228470 Downgraded Presnell is a woven fabric of yarns of different colors, characterized by its bohemian tribal pattern. According to the specification sheet provided and visual examination, this fabric is of jacquard weave construction, is composed wholly of polyester yarns (of which are 85% staple and 15% are filament), and weighs 282.82 g/m2. Your letter states that this fabric will be produced in widths of approximately 58.5 inches and will be used for upholstery.

In your submission you suggest classification under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded, as the coating is not visible to the naked eye.

The applicable subheading for Pattern 092 F-0228470 Downgraded Presnell will be 5512.19.0090, HTSUS, which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: containing 85 percent or more by weight of polyester staple fibers: other, other, other. 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