CLA-2-55:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven polyester/viscose rayon upholstery fabric from India
Dear Ms. Miller:
In your letter dated August 26, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries, Inc. One sample was submitted with your ruling request.
Pattern 109 Bonita/b is a jacquard weave fabric of yarns of different colors, reminiscent of a classic tweed pattern. According to the specification sheets provided, this fabric is composed of 72% polyester (of which 61% is filament and 39% is staple) and 28% viscose rayon staple yarns, and weighs 509 g/m2. Your letter indicates that a light acrylic latex material has been applied to the reverse side of this fabric; however, the coating is not visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery.
The applicable subheading for Pattern 109 Bonita/b will be 5516.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers: containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: of yarns of different colors, other. The rate of duty will be 8.5%.
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 http://www.usitc.gov/tata/hts/.
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