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 a staple polyester jacquard woven upholstery fabric from China
Dear Ms. Miller:
In your letter dated February 22, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis.
Flexsteel Pattern 506 “Crescent” is a jacquard weave fabric characterized by alternating areas of geometric shapes forming right angles and rounded features. Although the specifications sheet provided indicates that this fabric is composed of polyester filament and staple yarns, U.S. Customs and Border Protection (CBP) Laboratory analysis has determined that this fabric is composed wholly of polyester staple yarns of different colors. Further, laboratory analysis indicates that this fabric is jacquard woven and weighs 357 g/m2. Your letter states that this fabric is coated with an acrylic backing. However, this coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarns. However, CBP laboratory analysis indicates that this fabric consists wholly of staple fibers.
The applicable subheading for Flexsteel Pattern 506 “Crescent” 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: Other: Other: Other. 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division