The tariff classification of a coated woven polyester/rayon/cotton upholstery fabric

N268063 September 2, 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 woven polyester/rayon/cotton upholstery fabric Dear Ms. Miller: In your letter dated August 14, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 131 Formality is a fabric woven of yarns of different colors. According to the specification sheets provided this fabric is composed of 82% olefin staple and 18% polyester filament yarns, and weighs 309.63 g/m2. A light coating has been applied to the reverse side of this fabric, which your letter indicates is an acrylic material. This office finds the coating to be visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. The applicable subheading for Pattern 131 Formality will be 5903.90.2500, Harmonized Tariff Schedule of the United States (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