CLA-2-55:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester blend dobby weave upholstery fabric of yarns of different colors, from China.
Dear Ms. Reilly:
In your letter dated March 2, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 523 Brannon is a dobby-woven fabric of yarns of different colors, characterized by a plaid pattern. According to the information provided, the fabric weighs 413 g/m2 and is composed of 78 percent polyester (of which 83 percent is staple fibers and 17 percent is filament), 13 percent staple acrylic, and 9 percent flax. The fabric is said to be coated with a synthetic latex blend backing that is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery.
In your letter you suggest classification under subheading 5515.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Other: Other: Other. However, according to the information and sample provided, this fabric is a dobby-woven fabric of yarns of different colors.
The applicable subheading for Flexsteel Pattern 523 Brannon will be 5515.19.0005, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Other, Of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 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