CLA-2-59:OT:RR:NC:N3:350
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a coated jacquard weave polyester upholstery fabric 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 560 R-Signal is a jacquard-woven fabric of yarns of different colors. According to the information provided, this fabric weighs 270 g/m2 and is composed wholly of polyester (of which 80 percent is staple fibers and 20 percent is textured filament). Your letter indicates that an acrylic backing has been applied to the fabric, which is visible to the naked eye. You indicate that this fabric will be imported in 58-inch widths and will be used for upholstery.
In your letter, you suggest classification as a coated fabric specified in Note 9 to Section XI, under subheading 5903.90.1800, Harmonized Tariff Schedule of the United States (HTSUS). However, this fabric does not meet the definition of Note 9 to Section XI, which states:
The woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textiles yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
The applicable subheading for Flexsteel Pattern 560 R-Signal will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 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