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 staple polyester woven upholstery fabric from China
Dear Ms. Reilly:
In your letter dated March 2, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for analysis.
Flexsteel Pattern 584 (8896) Caswell is a woven fabric, characterized by a heathered twill effect in the weave. Although the specifications sheet provided indicates that this fabric is composed wholly of polyester filament yarns, U.S. Customs and Border Protection (CBP) Laboratory analysis finds that this fabric is composed wholly of polyester staple yarns of different colors. Lab analysis also finds that it is of a weave construction other than plain, twill or satin, and weighs 301.1 g/m2. The fabric is said to be coated with an acrylic acid backing which is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery.
In your letter you suggest classification under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarns. However, CBP laboratory analysis found that the sample consists wholly of staple fibers.
The applicable subheading for Flexsteel Pattern 584 (8896) Caswell will be 5512.19.0005, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic 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