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/acrylic/modacrylic jacquard weave
upholstery fabric
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 114 Summer is a jacquard weave fabric of yarns of different colors, characterized by its retro jacquard pattern of angular waves. According to the information provided, this fabric is composed of 70% cotton, 15% acrylic/modacrylic and 15% polyester staple yarns, and weighs 836.38 g/m2. Your correspondence indicates that this fabric will be imported in widths of approximately 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), stating that the fabric has an acrylic backing. However, classification under that subheading is precluded, as the coating is not visible to the naked eye.
The applicable subheading for Pattern 114 Summer 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.
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