The tariff classification of a jacquard weave chenille upholstery fabric from China

N263233 April 17, 2015 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave chenille upholstery fabric from China Dear Ms. Miller: In your letter dated March 20, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 992 Razzmatazz (R964C) is a jacquard fabric woven of yarns of different colors, characterized by its intricate earth toned pattern created by the color, texture and placement of the yarns. According to the information provided and visual examination, this fabric is woven using chenille yarns, visible on both sides of the fabric. Your letter states that an acrylic coating has been applied to the reverse side. However, as per Note 1 to Chapter 59, chenille fabrics cannot be considered a coated fabric of that chapter. The specifications sheet provided indicates that this fabric is composed of 75% polyester, 14% flax and 11% cotton, and weighs 646 g/m2. 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 992 Razzmatazz (R964C) will be 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% 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