CLA-2-54:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded upholstery fabric consisting of a woven polyester face fabric laminated to a nonwoven backing fabric from China
Dear Ms. Miller:
In your letter dated February 9, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 714 Bennett is a bonded fabric consisting of a woven face fabric of yarns of different colors laminated to a nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to the information provided, the woven face fabric is composed of 100% polyester non-textured filament yarns and weighs 280 g/m2. Your correspondence states that nonwoven backing fabric is composed of polyester and weighs 100 g/m2, with an overall laminated fabric weight of 380 g/m2. Based on the relative weights, use, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 54 inches and will be used for upholstery.
In your letter you suggest that this fabric be classified under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic filament yarns of different colors, containing 85 percent or more by weight of textured polyester filaments. However, according to the specification sheet, this fabric is composed of non-textured polyester filaments. The applicable subheading for Flexsteel Pattern 714 Bennett will be 5407.61.9955, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, of yarns of different colors, weighing more than 170 g/m2. The rate of duty will be 14.9% 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division