The tariff classification of a woven chenille upholstery fabric from China

N267560 September 2, 2015 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0010 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven chenille upholstery fabric from China Dear Ms. Miller: In your letter dated July 28, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 950 Vassar is a woven fabric, characterized by its fibrous classic “retro” pattern, created by the color and texture of the chenille yarns. According to the information provided and visual examination, this fabric is woven using chenille yarns, which are visible on one side of the fabric. Your letter states that an acrylic coating has been applied to the reverse side. However, as per Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), this fabric cannot be considered a coated fabric of that chapter. The specifications sheet indicates that this fabric is composed of 67% acrylic/modacrylic staple and 33% polyester filament yarns of different colors and weighs 320 g/m2. Your correspondence indicates that the fabric will be imported in widths of 56 inches and will be used for upholstery. The applicable subheading for Pattern 950 Vassar will be 5801.36.0010, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, with chenille yarns on one side only. The rate of duty will be 9.8% 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