CLA-2-58:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester chenille plain weave 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 562 Mode is a soft plain weave fabric, dyed a single uniform color. The face of the fabric is characterized by a series of narrow parallel lines or wales, reminiscent of corduroy. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the fabric contains chenille yarns, which are visible on both sides. The fabric is composed wholly of polyester and weighs 242.8 g/m2. Your letter states that an acrylic latex coating, which is not visible to the naked eye, has been applied to the reverse side. However, as per Note 1 to Chapter 59, a woven chenille fabric cannot be considered a coated fabric of that chapter. You state the fabric will be produced in 56-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5512.99.0005, Harmonized Tariff Schedule of the United States (HTSUS), as an Other woven fabric of 85 percent or more synthetic staple fibers. The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Since this fabric contains chenille yarns, it is therefore a type of fabric specifically provided for in heading 5801, HTSUS.
The applicable subheading for Pattern 562 Mode will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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