CLA-2-58:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven chenille upholstery fabric from Turkey
Dear Ms. Bakey:
In your letter dated August 21, 2020, you requested a tariff classification ruling. A sample swatch was provided to this office.
Flexsteel Pattern 070, Wildflower, is a printed fabric with a subdued floral motif. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the plain woven fabric is composed of two yarns, one blended yarn and one chenille yarn. The blended yarn is composed of cotton, flax, rayon and polyester fibers. The chenille yarn is composed wholly of polyester fibers. The CBP Laboratory has confirmed that the chenille yarn is visible on both sides of the fabric. The fabric weighs 361.4 g/m2. 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 5801.36.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one
side only. However, CBP Laboratory analysis has confirmed that the chenille yarn is visible on both sides of the fabric.
The applicable subheading for Flexsteel Pattern 070, Wildflower, will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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