The tariff classification of a jacquard weave upholstery fabric from China

N272926 March 11, 2016 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave upholstery fabric from China Dear Ms. Miller: In your letter received February 11, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 078 Clara (R-Clara) is a jacquard weave fabric, characterized by a vintage floral pattern. According to the information provided in the instant request and previously, the fabric is composed of 70% polyester textured filament and 30% cotton staple fibers, and weighs 225 g/m2. The specifications sheet claims that the reverse side has been coated with styrene-butadiene rubber (SBR), a synthetic latex. This office has determined that the fabric bears a light coating, which is visible to the naked eye. Your correspondence indicates that the fabric will be woven in widths of approximately 57 inches and will be used for upholstery. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS), defines “synthetic rubber” in pertinent part as follows: (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18C and 29C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than 1-1/2 times their original length..... In order for an unsaturated synthetic substance to be classified as synthetic rubber (heading 4002, HTSUSA), it must comply with the vulcanization elongation and recovery criteria specified in Note 4 above, as well as any other requirements of Chapter 40. In order for this office to determine whether a coating would comply with the above requirements, we requested the complete chemical breakdown of the coating material, with the relative percentages by weight of the styrene vs. butadiene. Also, this office requested dumbbell samples necessary to conduct the testing outlined in Chapter 40. Those samples were not received. In your letter you suggest classification as a rubberized textile fabric under subheading 5906.99.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, the formula provided did not substantiate that the coating was a substance of Chapter 40, but rather indicated a substantial proportion of plastics substances. The applicable subheading for Pattern 078 Clara (R-Clara) 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. The rate of duty will be 7.5 percent 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division