The tariff classification of a jacquard-woven polyester/acrylic/cotton upholstery fabric

N263449 April 22, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard-woven polyester/acrylic/cotton upholstery fabric Dear Ms. Miller: In your letter dated March 30, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 969 Crewel Leaf is a jacquard-woven fabric of yarns of different colors, characterized by its delicate spray of floral leaves and flowers, reminiscent of hand-stitched embroidery. According to the information provided, a light coating of acrylic has been applied to the reverse side; however, this office feels that this coating is not visible to the naked eye. The specifications sheet provided indicates that this fabric weighs 554 g/m2 and is composed of 39% polyester, 32% acrylic/modacrylic and 29% cotton. Your letter states that this fabric will be produced in widths of 54 inches and will be used for upholstery. The applicable subheading for Pattern 969 Crewel Leaf will be 5407.93.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other: other, other. This ruling is being issued under the assumption that the subject goods 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