The tariff classification of a coated woven polyester upholstery fabric from China

N263098 April 20, 2015 CLA-2-59:OT:RR:NC:N3:35 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated woven polyester upholstery fabric from China Dear Ms. Miller: In your letter dated March 19, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 003 Rubix (R971B) is a jacquard weave fabric, characterized by a geometric pattern of interlocking squares created by the yarns of different colors. According to the specification sheets provided and subsequent correspondence this fabric is composed wholly of polyester and weighs 590 g/m2. A coating has been lightly applied to the reverse side of this fabric, which your letter indicates is an acrylic material. This office finds the coating to be visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. The applicable subheading for Pattern 003 Rubix (R971B) will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: other. The rate of duty will be 7.5% 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 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