The tariff classification of a coated woven polyester/linen upholstery fabric from China

N280199 November 9, 2016 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated woven polyester/linen upholstery fabric from China Dear Ms. Miller: In your letter dated October 5, 2016, you requested a tariff classification ruling. A sample was provided. Flexsteel Pattern 426 Halston is a woven fabric of yarns of different colors. A light coating has been applied to the reverse side of this fabric, which your correspondence indicates is a latex material. The specification sheet provided indicates that this fabric is composed of 90% polyester filament and 10% linen staple yarns, and weighs 580 g/m2. Your letter states that this fabric will be produced in widths of 57 inches and will be used for upholstery. In your letter you suggest classification as a woven fabric under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS). However, it is the opinion of this office that the coating is visible to the naked eye, and would therefore be classified in Chapter 59. The applicable subheading for Pattern 426 Halston will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: of man-made fibers: other: other. The rate of duty will be 7.5 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 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division