The tariff classification of a woven cotton/polyester/acrylic upholstery fabric

N272977 March 15, 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 woven cotton/polyester/acrylic upholstery fabric Dear Ms. Miller: In your letter dated February 5, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 268 Stacked Lines is a woven fabric of yarns of different colors. According to the specification sheets provided this fabric is composed of 39% acrylic staple, 33% polyester filament and 28% polypropylene filament yarns and weighs approximately 465 g/m2. A coating has been applied to the reverse side of this fabric, which your letter indicates is an acrylic material. This office does not find the coating to be visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your letter, you suggest that this fabric be classified as a coated fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). However, since this office does not feel that the coating is visible to the naked eye, classification under that heading is precluded. The applicable subheading for Pattern 268 Stacked Lines 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 fabric: 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 via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division