CLA-2-58:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of jacquard weave cotton chenille fabric
Dear Ms. Miller:
In your letter dated February 4, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Style 277 Bonnie (1087) is a jacquard weave fabric containing chenille yarns. According to the information provided, this fabric is composed of 73% cotton staple, 15% viscose rayon staple, 9% polyester staple, 2% acrylic/modacrylic staple and 1% nylon/polyamide staple fibers, and weighs 795.52 g/m2. Your letter states that an acrylic coating 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. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter, you suggest that this fabric be classified under subheading 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS) as a woven chenille fabric of man-made fibers. However, the spec sheet provided indicates that this fabric is woven chiefly of cotton, not man-made fibers.
The applicable subheading for Flexsteel Style 277 Bonnie (1087) will be 5801.26, Harmonized Tariff Schedule (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of cotton: chenille fabrics.
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 via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division