CLA-2-58:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of polyester woven chenille upholstery fabric from China
Dear Ms. Miller:
In your letter dated September 6, 2016, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 421 (M10156) is a jacquard weave fabric laminated to a nonwoven backing fabric, with the face fabric containing chenille yarns visible on one side only. According to the information provided, this fabric is composed of 100% polyester and weighs 310 g/m2. You indicate that this fabric will be imported in 57-inch widths and will be used for upholstery. Based on the function of the fabrics that form this product, it is the jacquard woven face fabric which imparts the essential character.
The applicable subheading for Flexsteel Pattern 421 (M10156) will be 5801.36.0010, 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, with chenille yarns on one side only. The rate of duty will be 9.8 percent 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division