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

N272979 March 15, 2016 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5516.23 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a viscose rayon/polyester woven upholstery fabric Dear Ms. Miller: In your letter dated February 4, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 237 Cessna (CJ18904) is a jacquard weave fabric of yarns of different colors. According to the specification sheets provided, this fabric is composed of 66% viscose rayon staple and 34% polyester textured filament fibers, and weighs 358.30 g/m2. Your letter indicates that a latex material has been applied to the reverse side of this fabric; however, the coating is not 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 under subheading 5515.91, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic staple fibers. However, the information provided states that this fabric is woven chiefly of viscose rayon staple fibers, which are classified as artificial, not synthetic. The applicable subheading for Pattern 237 Cessna (CJ18904) will be 5516.23, HTSUS, which provides for woven fabrics of artificial staple fibers: containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: 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