The tariff classification of a jacquard weave upholstery fabric from China

N263245 September 9, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5516.43.0020 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave upholstery fabric from China Dear Ms. Miller: In your letter dated March 26, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries Inc. One sample was submitted with your request. Style 979 Cappadocia is a woven fabric characterized by its intricate floral and paisley earth toned pattern. According to U.S. Customs and Border Protection (CBP) lab analysis, this fabric is composed of 55% rayon and 45% cotton yarns of different colors, is of a weave other than plain, twill, or satin, and weighs 351.7 g/m2. Your correspondence indicates that the fabric will be imported in 56-inch widths and will be used for upholstery. The applicable subheading for Style 979 Cappadocia will be 5516.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with cotton, of yarns of different colors, jacquard weave. The duty rate 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 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