The tariff classification of a coated plaid dobby weave upholstery fabric

N268056 September 15, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated plaid dobby weave upholstery fabric Dear Ms. Miller: In your letter dated August 14, 2015, you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 104 Endell is a coated dobby weave fabric, characterized by its plaid pattern and rough hand-woven appearance. According to the information provided, the fabric is composed of 77% filament polyester, 15% acrylic/modacrylic staple and 8% viscose rayon staple yarns, and weighs 434 g/m2. The specification sheet indicates that the reverse side is coated with acrylic. This office has determined that the coating is visible to the naked eye. Your correspondence indicates that the fabric will be woven in widths of 54 inches and will be used for upholstery. In your submission, you suggest classification under subheading 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coated textile fabrics of other than man-made fibers. However, according to the specification sheet provided, this fabric is woven of man-made fibers. The applicable subheading for Pattern 104 Endell will be 5903.90.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: other. 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