CLA-2-58: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 chenille upholstery fabric

Dear Ms. Miller:

In your letter dated June 11, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request.

Pattern 956 Dedalus (F-W012775) is a jacquard weave fabric woven of yarns of different colors, characterized by its chevron pattern created by the vivid colors and texture of the chenille yarns. According to the information provided and visual examination, this fabric is woven using chenille yarns, which are visible on both sides of the fabric. Your letter states that an acrylic synthetic latex 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. The specifications sheet indicates that this fabric is composed wholly of viscose rayon staple fibers and weighs 562.83 g/m2. Your correspondence indicates that the fabric will be woven in widths of 56 inches and will be used for upholstery.

The applicable subheading for Pattern 956 Dedalus (F-W012775) will be 5801.36.0020, 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, other.

This ruling is being issued under the assumption that the subject goods 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