CLA-2-55:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester blend dobby weave upholstery fabric of yarns of different colors, from China.
Dear Ms. Reilly:
In your letter dated February 27, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 539 Cleo is a dobby woven fabric of yarns of different colors. According to the information provided, the fabric weighs 415 g/m2 and is composed of 73 percent polyester (of which 66 percent is staple fibers and 34 percent is filament), 12 percent staple acrylic, 9 percent flax, and 6 percent cotton. The fabric is said to be coated with an unknown substance that is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 56 inches and will be used for upholstery.
In your letter you suggest classification under subheading 5515.19.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave. However, this fabric has been mixed mainly with man-made filaments.
The applicable subheading for Flexsteel Pattern 539 Cleo will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments, Other. The rate of duty will be 12 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