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

N265744 July 9, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5512.19.0005 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven staple polyester upholstery fabric from China Dear Ms. Miller: In your letter dated June 11, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 010 Havana (8852) is a woven fabric, characterized by its heathered appearance. Your correspondence indicates that this fabric is composed wholly of staple polyester yarns and weighs 445 g/m2. According to your letter, a “clear coat backing” has been applied to the reverse side of the fabric. However, this office feels that the coating is not visible to the naked eye. Your submission states that the fabric will be imported in widths of 55 inches and will be used for upholstery. Subheading Note 1(g)(iii) to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that woven fabrics composed of marl or mixture yarns are considered yarns of different colors. Although the specification sheet provided indicates that this fabric has been dyed, this office has determined that the fabric is composed of yarns of different colors. The applicable subheading for Pattern 010 Havana (8852) will be 5512.19.0005, HTSUS, which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: containing 85 percent or more by weight of polyester staple fibers: other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 13.6% 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