The tariff classification of a jacquard woven upholstery fabric

N272976 March 14, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard woven upholstery fabric Dear Ms. Miller: In your letter dated February 5, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 231 Geo Crossing (99266) is a woven fabric, characterized by a geometric pattern. According to the information provided, this fabric is of jacquard weave construction, composed of 53% polypropylene filament, 30% textured polyester filament and 17% viscose rayon staple yarns of different colors, and weighs 416 g/m2. Your letter states that an acrylic coating has been applied to the reverse side of this fabric.The coating is not visible to the naked eye. Your correspondence states that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded as the coating is not visible to the naked eye. The applicable subheading for Pattern 231 Geo Crossing (99266) will be 5407.93, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors. 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