Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven polyester/rayon fabric from India
Dear Ms. Bakey:
In your letter dated March 11, 2019, you requested a tariff classification ruling. A sample swatch was provided.
Flexsteel Pattern 480, Lola, is a woven fabric of yarns of different colors, characterized by a tweed design. According to the information provided, the fabric is of jacquard weave construction, weighs 328 g/m2 and is composed of 83 percent polyester (of which 95 percent is staple fibers and 5 percent is filament yarns) and 17 percent viscose rayon staple fibers. Your letter states that an acrylic coating has been 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 55-inch widths.
The applicable subheading for Flexsteel Pattern 480, Lola, will be 5515.11.0090, 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 viscose rayon staple fibers: Other. The rate of duty will be 14.90percent 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@example.com.
Steven A. Mack
National Commodity Specialist Division