The tariff classification of a polyester dobby weave upholstery fabric from China

N273052 March 18, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9935 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester dobby weave upholstery fabric from China Dear Ms. Miller: In your letter dated February 9, 2016, you requested a tariff classification ruling. A sample was provided. Flexsteel Pattern 316 Stalling is a bonded fabric consisting of a dobby weave face fabric laminated to a nonwoven backing fabric. According to the information provided initially as well as in email communications, the face fabric is a dyed woven fabric composed wholly of polyester non-textured filament fibers and weighs 365 g/m2. The dyed polyester nonwoven backing fabric weighs 60 g/m2. Based on the relative use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. Your correspondence states that the fabric will be imported in widths of 57 inches and will be used for upholstery. The applicable subheading for Flexsteel Pattern 316 Stalling will be 5407.61.9935, Harmonized Tariff Schedule of the United States (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 polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other: other, dyed: weighing more than 170 g/m2. The rate of duty will be 14.9 percent 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