The tariff classification of a bonded fabric consisting of a polyester dobby-woven face fabric laminated to a polyester plain weave backing fabric, from China

N283487 June 9, 2017 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a polyester dobby-woven face fabric laminated to a polyester plain weave backing fabric, from China Dear Ms. Miller: In your letter dated February 5, 2017 you requested a tariff classification ruling. A sample swatch was provided, and sent for laboratory analysis. Flexsteel Pattern 599 R-Forum is a woven fabric distinguished by a slightly raised surface pattern reminiscent of basket weave. Although the fabric specifications sheet described the yarns as non-textured, Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric is composed wholly of textured multi-filament polyester yarns of different colors, is of woven construction other than plain, twill or satin weave, and weighs 273.9 g/m2. The bleached polyester backing fabric is of 1/1 plain weave construction and weighs 36.6 g/m2. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 56 inches. The applicable subheading for Flexsteel Pattern 599 R-Forum will be 5407.53.2060 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 of more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The rate of duty will be 12 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