CLA-2-52:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a cotton/polyester/viscose rayon jacquard weave
upholstery fabric from China
Dear Ms. Miller:
In your letter dated August 31, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request.
Pattern 067 Kabak is a jacquard weave fabric of yarns of different colors, characterized by its chevron pattern of natural hues. According to the information provided initially, as well as subsequent communications and visual examination of the sample, this fabric is composed of 42% cotton, 38% non-textured filament polyester and 20% viscose rayon, and weighs 325 g/m2. Your letter indicates that the fabric has an acrylic backing that is not visible to the naked eye. Your correspondence indicates that this fabric will be imported in widths of approximately 57 inches and will be used for upholstery.
In your submission, and later verified by email, you indicate that the polyester filament yarns are high tenacity yarns, with a tenacity of 33.99 cN/tex. However, these do not meet the definition of high tenacity yarn under Note 6 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). See below for the Customs tariff definition for “high tenacity yarn”:
For the purposes of this section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
• Single yarn of nylon or other polyamides, or of polyesters: 60 cN/tex
• Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters: 53 cN/tex
• Single, multiple (folded) or cabled yarn of viscose rayon27 cN/tex.
The applicable subheading for Pattern 067 Kabak will be 5211.49.0020, HTSUS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The rate of duty will be 8.1% 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 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