CLA-2-52:OT:RR:NC:N3:352

Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001

RE: The tariff classification of a cotton/viscose/linen jacquard weave upholstery fabric

Dear Ms. Miller:

In your letter dated February 18, 2016, you requested a tariff classification ruling. A sample was provided.

Flexsteel Pattern 253 Fern Way (F-C019717) is a jacquard weave fabric of yarns of different colors. According to the information provided with the original request and subsequent to email contact, this fabic is composed of 60% cotton staple, 36% viscose rayon staple and 4% flax staple fibers and weighs 319.43 g/m2. Your correspondence indicates that this fabric will be imported in widths of approximately 56.5 inches and will be used for upholstery. The applicable subheading for Flexsteel Pattern 253 Fern Way (F-C019717) will be 5211.49, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven.

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