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 jacquard-woven polyester fabric from China
Dear Ms. Reilly:
In your letter dated February 21, 2018, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 846 “M10438” is a fabric woven of yarns of different colors. According to the information provided, the fabric is of jacquard weave construction, weighs 350 g/m2 and is composed of 90 percent polyester, of which 64 percent is staple fibers and 36 percent is textured filament fibers, and 10 percent cotton staple fibers. You state that the fabric has an acrylic backing. However, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 57-inch widths 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), as a woven fabric of synthetic staple fibers, of polyester fibers, other, other. However, according to the information provided, the fabric is composed mainly of man-made filaments.
The applicable subheading for Flexsteel Pattern 846 “M10438” will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack, Director
National Commodity Specialist Division