CLA-2-59:OT:RR:NC:N3:350
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a coated woven cotton/polyester/acrylic upholstery fabric
Dear Ms. Miller:
In your letter dated March 20, 2015, you requested a tariff classification ruling. A sample was submitted with your ruling request.
Pattern 970 Hudson Tweed is a woven fabric of yarns of different colors, reminiscent of a retro tweed. According to U.S. Customs and Border Protection (CBP) lab analysis, this fabric is composed of 54.6% cotton, 30.6% polyester staple, 12.6% acrylic staple and 2.2% polyester filament, and weighs 532.6 g/m2. CBP lab analysis has determined that an application of an acrylic type plastic has been applied to one side of this fabric. This office finds the coating to be visible to the naked eye. Your correspondence indicates that the fabric will be produced in widths of 54 inches and will be used for upholstery.
In your submission, you suggest classification under subheading 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coated textile fabrics of other than man-made fibers. However, according to the specification sheet provided and to the CBP laboratory report, this fabric is woven chiefly of cotton.
The applicable subheading for Pattern 970 Hudson Tweed will be 5903.90.1000, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of cotton.
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 at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division