CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of jacquard-woven polyester upholstery fabric from India
Dear Ms. Bakey:
In your letter dated August 20, 2020, you requested a tariff classification ruling. A sample swatch was provided.
Flexsteel Pattern 200, Verner, is a woven fabric of yarns of different colors. According to the information provided, the fabric is of jacquard weave construction, weighs 461 g/m2 and is composed wholly of polyester, of which 51 percent is staple fibers and 49 percent is textured filament yarns. Your letter states that the fabric has a coating applied to the reverse side of the fabric. However, the coating is not visible to the naked eye. 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 5512.19.0090, Harmonized Tariff Schedule of the United States (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: Other: Other. However, based on the specification sheet provided with your request, the fabric is composed of 51 percent polyester staple fibers.
The applicable subheading for Flexsteel Pattern 200, Verner, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. 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 the 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