CLA-2-58:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of jacquard-woven cotton chenille fabric
Dear Ms. Miller:
In your letter dated March 9, 2016, you requested a tariff classification ruling. A sample was provided.
Pattern 261 Jaubert (F-C019708) is a jacquard-woven fabric of yarns of different colors, characterized by its rustic striped pattern, created by its vibrant earth toned colors and the texture of the chenille yarns. According to the information provided, this fabric is composed wholly of staple yarns (66% cotton, 33% viscose rayon and 1% nylon) and weighs 710.34 g/m2. Your letter states that an 60% synthetic latex and 40% acrylic coating has been applied to the reverse side. However, as per Note 1 to Chapter 59, this fabric cannot be considered a coated fabric of that chapter. You indicate that this fabric will be produced in approximately 57.5 inch widths and will be used for upholstery.
In your letter you suggest that Pattern 261 Jaubert (F-C019708) be classified under 5801.36, Harmonized Tariff Schedule of the United States (HTSUS), as a woven chenille fabric of man-made fibers. However, the information provided indicates that this fabric is woven chiefly of cotton, not man-made fibers.
The applicable subheading for Pattern 261 Jaubert (F-C019708) will be 5801.26, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of cotton: chenille fabrics.
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 via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division