The tariff classification of a dobby weave polyester upholstery fabric from China

N284060 April 3, 2017 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a dobby weave polyester upholstery fabric from China Dear Ms. Reilly: In your letter dated March 2, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 588 Biscayne is a dobby-woven fabric of yarns of different colors. According to the information provided, this fabric weighs 340 g/m2 and is composed wholly of non-textured polyester filament yarns. Your letter indicates that a polyacrylic backing has been applied to the fabric which you claim is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter, you suggest classification as an uncoated woven fabric of synthetic filament yarns under subheading 5407.61.9955, 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. The applicable subheading for Flexsteel Pattern 588 Biscayne 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