CLA-2-55:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven polyester upholstery fabric from India
Dear Ms. Bakey:
In your letter dated November 15, 2019, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 890 “Checked Out” is a woven fabric of yarns of different colors. According to the information provided, the fabric is of other dobby weave construction, weighs 480 g/m2 and is composed wholly of polyester (90 percent staple fibers and 10 percent filament yarns). You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5515.12.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. However, based on the specification sheet provided to our office, this fabric is composed of 90 percent polyester staple fibers.
The applicable subheading for Flexsteel Pattern 890 “Checked Out” 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: Containing 85 percent or more by weight of polyester 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack, Director
National Commodity Specialist Division