CLA-2-55:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of dobby-woven polyester upholstery fabric from China
Dear Ms. Miller:
In your letter dated September 9, 2016, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 408 Lucienna is a dobby-woven fabric of yarns of different colors. According to the information provided, this fabric is composed wholly of polyester staple fibers and weighs 312 g/m2. Your letter states that a latex coating has been applied to the reverse side. However, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
The applicable subheading for Pattern 408 Lucienna will be 5512.19.0005, Harmonized Tariff Schedule of the United States (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: Of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 13.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, 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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division