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/cotton staple-blend jacquard weave upholstery fabric from China
Dear Ms. Reilly:
In your letter dated July 31, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 691, R-Rim, is a jacquard woven fabric of yarns of different colors. According to the information provided, the fabric weighs 544 g/m2 and is composed of 78 percent polyester (of which 76 percent is staple fibers and 24 percent is textured filament fibers) and 22 percent cotton staple fibers. You state that the fabric has an acrylic backing that is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 58 inches and will be used for upholstery.
The applicable subheading for Pattern 691, R-Rim, will be 5514.30.3310, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2: Of yarns of different colors: Other woven fabrics of polyester staple fibers: Jacquard weave. 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division