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N279419 N2 Ruling Active

The tariff classification of a flocked upholstery fabric from Israel

Issued October 14, 2016 by U.S. Customs and Border Protection.

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N2 N279419 (October 14, 2016)

Tariff classification

HTS codes: 5907.00.6000

Headings: 5907

Product description

Flexsteel Pattern 456 Lille is a flock-coated fabric. According to information provided, as well as visual examination of the sample, the substrate is a woven fabric composed of 65% polyester and 35% cotton, completely covered with flocking composed chiefly of man-made fibers. The total weight of the fabric is 475 g/m2. Your correspondence indicates that the fabric will be produced in widths of 54 inches and will be used for upholstery.

CBP rationale

The applicable subheading for Flexsteel Pattern 456 Lille will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers.

Full text

N279419 October 14, 2016 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a flocked upholstery fabric from Israel Dear Ms. Miller: In your letter dated September 6, 2016, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 456 Lille is a flock-coated fabric. According to information provided, as well as visual examination of the sample, the substrate is a woven fabric composed of 65% polyester and 35% cotton, completely covered with flocking composed chiefly of man-made fibers. The total weight of the fabric is 475 g/m2. Your correspondence indicates that the fabric will be produced in widths of 54 inches and will be used for upholstery. The applicable subheading for Flexsteel Pattern 456 Lille will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers. The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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