The tariff classification of a coated woven polyester/rayon/cotton upholstery fabric

N263450 April 20, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated woven polyester/rayon/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 ruling request. Pattern 996 Arcadia Passage is a jacquard weave fabric of yarns of different colors, characterized by a pattern of bold stripes. According to the specification sheets provided and subsequent correspondence this fabric is composed of 42% polyester filament, 32% viscose rayon staple and 26% cotton, and weighs 359 g/m2. A light coating has been applied to the reverse side of this fabric, which your letter indicates is an acrylic material. This office finds the coating to be visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your submission you suggest classification as an uncoated woven fabric under subheading 5407.93.2090 of the Harmonized Tariff Schedule of the United States (HTSUS). However, this office finds the coating to be visible to the naked eye, as described by Note 2(a)(1) to Chapter 59. The applicable subheading for Pattern 996 Arcadia Passage will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: other. 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