CLA-2-52:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven cotton greige upholstery fabric from the United Arab Emirates
Dear Ms. Miller:
In your letter dated February 4, 2016, you requested a tariff classification ruling. One sample was submitted with your request.
The sample provided for Flexsteel Pattern 066 Leylo is a printed woven fabric, reminiscent of an indigo batik. Your submission indicates that the fabric will be imported from the United Arab Emirates in the greige state, to be printed in the United States. According to the information provided as well as in previous communications, the greige fabric is a 3 x 1 plain weave duck, composed wholly of cotton staple fibers, containing 45.67 yarns per square centimeter, weighing 250 g/m2, with an average yarn number of 16. Your letter indicates that this fabric will be imported in widths of 54 inches and will be used for upholstery.
Statistical Note 1 to Chapter 52 states that for the purposes of the woven fabrics of chapter 52:
(h) The term "duck" means fabrics weighing more than 200 grams per square meter, of average yarn number 26 or lower number, whether or not napped, of the following types:
(i) Plain weave, of which the warp or filling consists of multiple (folded) or cabled yarns; or
(ii) Woven as plain weave except that two or more warp ends are woven as one (taped warp), whether or not containing multiple (folded) or cabled yarns; this latter type of duck is not to be classified as a plain weave fabric.
In your letter, you suggest that the printed fabric be classified as a printed “other” fabric under subheading 5209.59.0090, Harmonized Tariff Schedule of the United States (HTSUS). However, visual examination of the sample reveals that this fabric is a duck fabric as described in (h)(ii) cited above, since the fabric contains three yarns woven as one, in one direction of the weave, and the fabric is imported into the United States in the greige state.
The applicable subheading for the fabric for Pattern 066 Leylo, as imported in the greige state, will be 5209.19.0060, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, unbleached, other fabrics, duck, except plain weave. The rate of duty will be 6.5% 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division