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

N263247 April 20, 2015 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0010 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 009 Sotto is a jacquard fabric woven of yarns of different colors, characterized by a marled rustic appearance created by the colors and fibrous texture of the chenille yarns, which are visible on one side of the fabric. According to the specification sheets provided and subsequent correspondence this fabric is composed wholly of polyester and weighs 450 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, chenille fabrics 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. The applicable subheading for Pattern 009 Sotto will be 5801.36.0010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. 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