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 polyester/viscose jacquard-woven upholstery fabric from China
Dear Ms. Miller:
In your letter dated February 18, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 240 Gallo is a jacquard-woven fabric characterized by a pattern of woven leaves. According to the information provided, this fabric is composed of 59% polyester (of which 47% is filament and 53% is staple fibers) and 41% viscose staple yarns of different colors and weighs 279 g/m2. Your letter indicates that an acrylic material has been applied to the reverse side of this fabric; however, the coating is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 57 inches and will be used for upholstery.
In your submission you suggest classification under subheading 5515.11.0090 of the Harmonized Tariff Schedule of the United States (HTSUS). However, according to the information provided this fabric is not constructed chiefly of polyester staple fibers.
The applicable subheading for Flexsteel Pattern 240 Gallo 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% 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