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

N263244 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 polyester woven chenille upholstery fabric from China Dear Ms. Miller: In your letter dated March 26, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 961 Kasimira is a jacquard fabric woven of yarns of different colors, characterized by a rich pattern created by the deep colors and dense texture of the chenille yarns. According to the specification sheets provided and subsequent correspondence this fabric is composed wholly of polyester and weighs 590 g/m2. Your letter indicates that an acrylic coating has been applied to the reverse side of this fabric. However, as per Note 1 to Chapter 59, this fabric cannot be considered a coated fabric of that chapter. Your correspondence indicates that the fabric will be imported in widths of 56 inches and will be used for upholstery. In your letter, you suggest classification as a chenille fabric with chenille yarns on one side only, under subheading 5801.36.0010, Harmonized Tariff Schedule of the United States (HTSUS). However, based on visual examination of the sample provided, this office has determined that this fabric contains chenille yarns visible on both sides of the fabric. The applicable subheading for Pattern 961 Kasimira will be 5801.36.0020, 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