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

N272942 March 10, 2016 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave polyester/acrylic upholstery fabric from China Dear Ms. Miller: In your letter dated February 4, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 230 Infinity is a jacquard weave fabic of yarns of different colors, characterized by a stylized pattern. According to the spec sheets provided, this fabic is composed of 88% polyester (of which 63% is staple and 37% is filament) and 12% acrylic, and weighs 544 g/m2. According to your letter, an acrylic coating has been applied to the reverse side of the fabric. However, this coating is not visible to the naked eye. Your letter states that this fabric is approximately 57 inches in width and is used for upholstery. The applicable subheading for Pattern 230 Infinity will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% 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