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

N284059 June 21, 2017 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven textured polyester upholstery fabric from China Dear Ms. Reilly: In your letter dated March 2, 2017, you requested a tariff classification ruling. A sample was submitted. Flexsteel Pattern 529 Ecuador (J5920) is a woven upholstery fabric of yarns of different colors. According to Customs and Border Protection (CBP) laboratory analysis, the instant fabric is of woven construction other than plain, twill or satin weave, and composed wholly of textured polyester filament yarns. The fabric weighs 526.9 g/m2, and is woven of yarns of different colors. You indicate this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5515.12.0090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers mixed mainly or solely with man-made filaments. However, such classification is precluded, as CBP laboratory analysis has determined that the fabric is composed wholly of filament yarns. The applicable subheading for Flexsteel Pattern 529 Ecuador (J5920) will be 5407.53.2060 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 or 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