The tariff classification of a jacquard-woven polyester/acrylic/cotton upholstery fabric

N262378 July 22, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard-woven polyester/acrylic/cotton upholstery fabric Dear Ms. Miller: In your letter dated February 17, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 930 Retro Wave Way is a jacquard-woven fabric of yarns of different colors, characterized by its geometric pattern. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric, containing 58.4% by weight of staple yarns and 41.6% textured filament yarns, is of a weave other than plain, twill or satin, is composed of 61.7% polyester, 27.6% acrylic and 10.7% cotton. Your letter states that this fabric is 54 inches in width and is used for upholstery. In your letter you suggest that Pattern 930 Retro Wave Way be classified as Other woven fabrics of synthetic staple fibers, of polyester staple fibers, other, under subheading 5515.19.0090. However, this fabric is mixed mainly or solely with man-made filaments, and so would be classified as below. The applicable subheading for Pattern 930 Retro Wave Way 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. 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 http://www.usitc.gov/tata/hts/. 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division