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The tariff classification of a woven polypropylene/polyester upholstery fabric
Issued March 11, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N272970 (March 11, 2016)
Tariff classification
Product description
Pattern 296 Sweet Emotion is a woven fabric, characterized by a natural heathered look. According to the information provided, this fabric is of dobby weave construction, composed of 91% polypropylene filament and 9% polyester staple yarns of different colors, and weighs 362 g/m2. Your letter states that an acrylic latex coating has been applied to the reverse side of this fabric. However, the coating is not visible to the naked eye. Your correspondence states that the fabric will be produced in widths of 54 inches and will be used for upholstery.
CBP rationale
The applicable subheading for Pattern 296 Sweet Emotion will be 5407.73, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of synthetic filaments, of yarns of different colors.
Full text
N272970 March 11, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.73 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven polypropylene/polyester upholstery fabric Dear Ms. Miller: In your letter dated January 25, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 296 Sweet Emotion is a woven fabric, characterized by a natural heathered look. According to the information provided, this fabric is of dobby weave construction, composed of 91% polypropylene filament and 9% polyester staple yarns of different colors, and weighs 362 g/m2. Your letter states that an acrylic latex coating has been applied to the reverse side of this fabric. However, the coating is not visible to the naked eye. Your correspondence states that the fabric will be produced in widths of 54 inches and will be used for upholstery. The applicable subheading for Pattern 296 Sweet Emotion will be 5407.73, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of synthetic filaments, of yarns of different colors. 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
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