CLA-2-55:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven upholstery fabric from India
Dear Ms. Bakey:
In your letter dated June 19, 2024, you requested a tariff classification ruling. A sample swatch was provided to this office and will be retained for reference purposes.
Flexsteel Pattern 22 (Tybee) is a woven fabric that is other than plain, satin or twill weave construction.According to the information provided, this printed fabric is composed of 82 percent polyester (of which 73 percent is staple fibers and 9 percent is filament yarns) and 18 percent cotton (staple fibers).The fabric weighs 445 g/m.You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter you suggest classification under 5407.83.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton: Of yarns of different colors: Printcloth.However, based on the specification sheet provided with your request, the weight of the staple fibers predominates over the weight of the filament yarns.
The applicable subheading for Flexsteel Pattern 22 (Tybee) will be 5514.43.0090, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m: Printed: Other woven fabrics of polyester staple fibers: Other. The rate of duty 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division