CLA-2-55:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven polyester/flax/rayon upholstery fabric from China
Dear Ms. Miller:
In your letter dated March 4, 2015, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 986 Fiji is a jacquard-woven fabric of yarns of different colors, characterized by its natural hues. According to the revised fiber detail sheet and subsequent contact via email, this fabric does not contain high tenacity yarns. Your letter states that an acrylic coating has been applied to the reverse side. However, it is not visible to the naked eye. Your specifications sheet claims that the fiber content is 49% polyester, 30% flax and 21% viscose rayon staple fiber by weight. However, according to U.S. Customs and Border Protection (CBP) laboratory analysis, this fabric is composed by weight of 57.5% polyester, 23.4% rayon and 19.1% flax staple yarns of different colors, is of other than plain, twill or satin weave construction, and weighs 471.9 g/m2. You state that this fabric will be imported in widths of approximately 55 inches and will be used for upholstery.
In your submission, you suggested classification under subheading 5309.21.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of flax, containing less than 85 percent by weight of flax, unbleached or bleached. However, this fabric is composed chiefly of polyester staple fibers, not flax.
The applicable subheading for Flexsteel Pattern 986 Fiji will be 5515.11.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with viscose rayon staple fibers, other. The rate of duty will be 14.9% ad valorem.
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