The tariff classification of a woven polyester/rayon/polypropylene upholstery fabric

N272971 March 11, 2016 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven polyester/rayon/polypropylene upholstery fabric Dear Ms. Miller: In your letter dated January 25, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 259 Fizzy is a woven fabric, characterized by widely-spaced narrow stripes created by yarns of different colors running the length of the fabric. According to information provided, this fabric is of jacquard weave construction, composed of 78% polyester (of which 36% is filament and 64% is staple), 12% viscose rayon staple and 10% polypropylene filament yarns of different colors, and weighs 250 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 55 inches and will be used for upholstery. In your letter you suggest classification as a coated fabric under subheading 5903.90, Harmonized Tariff Schedule of the United States (HTSUS). However, it is the opinion of this office that the coating is not visible to the naked eye. The applicable subheading for Pattern 259 Fizzy will be 5515.12, HTSUS, which provides for woven fabrics of synthetic staple fibers: of polyester staple fibers: mixed mainly or solely with man-made filaments. 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