CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven polyester fabric from India
Dear Ms. Bakey:
In your letter dated January 16, 2020, you requested a tariff classification ruling. A sample swatch was provided.
Flexsteel Pattern 798, Sheffield/B, is a woven fabric of yarns of different colors, characterized by a floral motif. According to the information provided, the fabric is of jacquard weave construction, weighs 396.76 g/m2 and is composed of 78 percent polyester (of which 55 percent is staple fibers and 45 percent is textured filament yarns), 14 percent cotton staple fibers and 8 percent linen/flax staple fibers. Your letter states that an acrylic coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 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. However, based on the specification sheet provided with your request, the fabric is composed of 78 percent polyester.
The applicable subheading for Flexsteel Pattern 798, Sheffield/B, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The rate of duty will be 12 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division