The tariff classification of a polyester jacquard weave upholstery fabric of yarns of different colors, from China.

N283914 March 27, 2017 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5512.19.0090 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester jacquard weave upholstery fabric of yarns of different colors, from China. Dear Ms. Reilly: In your letter dated February 27, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 538 Rosewood is a jacquard woven fabric of yarns of different colors. According to the information provided, the fabric weighs 461 g/m2 and is composed wholly of polyester, of which 95 percent is staple and 5 percent is filament fibers. The fabric is said to be coated with an unknown substance that is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery. The applicable subheading for Flexsteel Pattern 538 Rosewood will be 5512.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Other. The rate of duty will be 13.6% 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