CLA-2-53:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a printed linen/rayon blended dobby-woven upholstery fabric, from Korea
Dear Ms. Reilly:
In your letter dated January 29, 2018, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 854, Fiona BK, is a fabric printed with a floral design. and is of dobby weave construction. According to the information provided, the fabric is of dobby weave construction and is composed of 55 percent linen and 45 percent viscose rayon. The fabric weighs 300 g/m2. Your letter states that the fabric is backed with an acrylic coating. However, the coating is not visible to the naked eye. Furthermore, you indicate this fabric will be imported in 54-inch widths and will be used for upholstery.
The applicable subheading for Pattern 854, Fiona BK, will be 5309.29.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of flax: Containing less than 85 percent by weight of flax: Other: Other: Other: Of a width exceeding 127 cm. The duty rate will be Free.
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division