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

N267945 September 3, 2015 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave chenille upholstery fabric from China Dear Ms. Miller: In your letter dated August 10, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 100 Adobe Wash (68821) is a jacquard fabric woven of yarns of different colors, characterized by its bohemian layered pattern of stripes created by the earth toned colors, texture and placement of a variety of yarns, including chenille yarns which are visible on both sides of the fabric. The specifications sheet provided indicates that this fabric is composed of 36% polyester filament, 29% cotton, 26% viscose rayon staple, 5% flax and 4% acrylic/modacrylic staple yarns and weighs 466.83 g/m2. Your letter states that an acrylic coating has been applied to the reverse side. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your submission you suggest classification as a coated fabric under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS). Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since this woven chenille fabric would be classifiable as a fabric of heading 5801 if not coated with plastics or rubber, Note 1 to Chapter 59 excludes this fabric from classification under the provision for textile fabrics impregnated, coated, covered or laminated. The applicable subheading for Pattern 100 Adobe Wash (68821) will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. 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