The tariff classification of jacquard-woven chenille fabric from China

N274228 April 7, 2016 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of jacquard-woven chenille fabric from China Dear Ms. Miller: In your letter dated March 9, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 365 Danish (F1686) is a jacquard-woven fabric of yarns of different colors, characterized by its vintage inspired mosaic pattern, created by its dark mink color and texture of the chenille yarns. According to the information provided, this fabric is composed of 59% polyester and 41% viscose rayon yarns and weighs 340 g/m2. Your letter states that an acrylic coating has been applied to the reverse side. However, as per Note 1 to Chapter 59, this fabric cannot be considered a coated fabric of that chapter. You indicate that this fabric will be imported in 56-inch widths and will be used for upholstery. In your letter you suggest that Pattern 365 Danish (F1686) be classified as a chenille fabric consisting of chenille yarns on one side only, under 5801.36.0010, Harmonized Tariff Schedule of the United States (HTSUS). However, based on visual examination of the sample provided, it has been determined that this fabric contains chenille yarns on both sides. The applicable subheading for Pattern 365 Danish (F1686) will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% 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 via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division