Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester staple-blend dobby weave upholstery fabric from China.
Dear Ms. Reilly:
In your letter dated July 14, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 718 Aberdeen (RD3002) is a dobby woven fabric of yarns of different colors. According to the information provided, the fabric weighs 401 g/m2 and is composed of 41.8 percent polyester staple fibers, 34.2 percent polyester filament fibers and 24 percent acrylic 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 54 inches and will be used for upholstery.
In your letter you suggest classification under subheading 5514.30.3390, Harmonized Tariff Schedule of the United States (HTSUS), as an Other woven fabric of synthetic staple fibers mixed mainly or solely with cotton. However, the documentation provided does not indicate the presence of cotton fibers.
The applicable subheading for Pattern 718 Aberdeen (RD3002) 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 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@example.com.
Steven A. Mack
National Commodity Specialist Division