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

N267193 August 27, 2015 CLA-2-54: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 polyester jacquard-woven upholstery fabric from China Dear Ms. Miller: In your letter dated July 27, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 973 Southlake is a woven fabric characterized by its botanical-inspired collage of leaves. According to the information provided, this fabric is of jacquard weave construction, is composed of 59% polyester filament and 41% polyester staple yarns of different colors, and weighs 390 g/m2. Your submission states that a latex coating has been applied to the reverse side. However, the coating is not visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery. The applicable subheading for Pattern 973 Southlake 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. 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