CLA-2-55:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven polyester/cotton/flax upholstery fabric from China
Dear Ms. Miller:
In your letter dated February 17, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request.
Fabric 893 Karma is a jacquard-woven fabric of yarns of different colors, characterized by a series of colorful wavy lines confined in squares. According to the information provided, a light coating of acrylic has been applied to the reverse side; however, this office feels that this coating is not visible to the naked eye. The specifications sheet provided indicates that this fabric weighs 264.2 g/m2 and is composed of 14% cotton (staple), 17% flax (staple), and 69% polyester, of which 21% is filament and 79% is staple. Your letter states that this fabric will be imported in widths of 54 inches and will be used for upholstery.
The applicable subheading for Fabric 893 Karma will be 5515.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers: of polyester staple fibers: other, other, other. The duty rate will be 12% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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