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 polyester jacquard-woven upholstery fabric from China
Dear Ms. Miller:
In your letter dated August 14, 2015, you requested a tariff classification ruling. One sample was submitted with your ruling request.
Pattern 072 Ellington-Dark is a jacquard-woven fabric of yarns of different colors, characterized by its neutral-colored modernist geometric pattern. According to the specification sheet provided, this fabric is composed of 76% viscose rayon and 24% polyester staple yarns, and weighs 525 g/m2. Your correspondence indicates that the fabric will be imported in widths of 58 inches and will be used for upholstery.
In your submission you suggest classification as a woven fabric of artificial staple fibers mixed mainly or solely with man-made filaments, under heading 5516.23.0090 of the Harmonized Tariff Schedule of the United States (HTSUS). However, according to the information provided this fabric is mixed mainly or solely with man-made staple fibers.
The applicable subheading for Pattern 072 Ellington-Dark will be 5516.93.0020, HTSUS, which provides for woven fabrics of artificial staple fibers, other, of yarns of different colors, jacquard weave. The duty rate will be 8.5%.
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