The tariff classification of a polyester jacquard weave upholstery fabric from China

N267932 September 18, 2015 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9955 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester jacquard weave upholstery fabric from China Dear Ms. Miller: In your letter dated August 5, 2015, you requested a tariff classification ruling. One sample was submitted with your request. Pattern 089 Dash is a jacquard weave fabric of yarns of different colors, characterized by its eclectic collage of scattered lines throughout the surface. The specification sheet provided and subsequent communication indicate that this fabric is composed of 93% non-textured filament and 7% staple polyester yarns and weighs 451 g/m2. Your letter states that this fabric will be imported in widths of 58 inches and will be used for upholstery. In your letter you suggest that this fabric be classified under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic filament yarns of different colors, containing 85 percent or more by weight of textured polyester filaments. However, according to the specification sheet, this fabric is composed mainly of non-textured filaments. The applicable subheading for Pattern 089 Dash, will be 5407.61.9955, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, of yarns of different colors, weighing more than 170 g/m2. This ruling is being issued under the assumption that the subject goods 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