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

N283485 March 16, 2017 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 polyester woven upholstery fabric from China Dear Ms. Miller: In your letter dated February 5, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 510 Elisende is a jacquard weave fabric of yarns of different colors. According to the information provided, this fabric is composed of 90 percent polyester (of which 82 percent is staple and 18 percent is filament), and 10 percent acrylic staple fibers. The weight of the fabric is said to be 796 g/m2. Your letter indicates that an acrylic backing has been applied to the fabric. You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery. In your letter, you suggest classification as an uncoated fabric under subheading 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS). However, it is the opinion of this office that the applied coating is visible to the naked eye. The applicable subheading for Flexsteel Pattern 510 Elisende will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division