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

N273050 March 16, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven polyester/acrylic/cotton upholstery fabric from China Dear Ms. Miller: In your letter dated February 9, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 288 Fitz (8943) is a woven fabric. According to the information provided this fabric is of jacquard weave construction, is composed of 87% textured polyester filament, 9% acrylic filament and 4% cotton yarns of different colors, and weighs 450 g/m2. Your letter states that a 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 imported in widths of 55 inches and will be used for upholstery. In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded as it is the opinion of this office that the coating is not visible to the naked eye. The applicable subheading for Pattern 288 Fitz (8943) will be 5407.53.2060, 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 textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. The duty rate will be 12% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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