The tariff classification of a polyester jacquard-woven upholstery fabric from China

N263763 May 1, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5516.93.0020 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester jacquard-woven upholstery fabric from China Dear Ms. Miller: In your letter dated April 9, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 988 A1482-C is a jacquard-woven fabric of yarns of different colors, characterized by a crosshatch design arranged in blocks. According to your letter and the specification sheets provided, this fabric is composed of 69% viscose rayon staple and 31% polyester staple fibers, and weighs 550 g/m2. Your correspondence indicates that the fabric will be imported in widths of 57 inches and will be used for upholstery. In your submission you suggest classification as a woven fabric of synthetic staple fibers under heading 5515 of the Harmonized Tariff Schedule of the United States (HTSUS). However, according to specification sheets and information provided, this fabric is woven mainly from an artificial staple fiber: viscose rayon. The applicable subheading for Pattern 988 A1482-C will be 5516.93.0020, HTSUS, which provides for woven fabrics of artificial staple fibers, other, of yarns of different colors, jacquard weave. The duty rate will be 8.5%. 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