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 and polyester jacquard woven upholstery fabric

Dear Ms. Miller:

In your letter dated September 28, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries Inc. One sample was submitted with your request.

Pattern 115 Crazy Jane (F-0229923) is a jacquard-woven fabric of yarns of different colors, characterized by its dense dark coal geometric pattern of alternating rectangles, reminiscent of a vintage hand-woven fabric. Your letter states that an acrylic/latex coating has been applied to the reverse side; however, the coating is not visible to the naked eye. The specifications sheet provided indicates that this fabric is composed of 59% cotton and 41% staple polyester yarns and weighs 389.23 g/m2. Your correspondence indicates that this fabric will be imported in widths of approximately 55 inches and will be used for upholstery.

The applicable subheading for Pattern 115 Crazy Jane (F-0229923) will be 5211.49.0020, Harmonized Tariff Schedule of the United States (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.

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