The tariff classification of a polyester staple-blend jacquard woven upholstery fabric from China.

N288535 August 18, 2017 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester staple-blend jacquard woven upholstery fabric from China. Dear Ms. Reilly: In your letter dated July 25, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 692 Whitsell is a jacquard woven fabric of yarns of different colors. According to the information provided, the fabric weighs 403 g/m2 and is composed of 89 percent polyester (of which 63 percent is staple fibers and 37 percent is textured filament fibers) and 11 percent viscose/rayon staple fibers. You state that the fabric has a synthetic latex backing that is not visible to the naked eye. Your letter states that this fabric will be imported in widths of 54 inches and will be used for upholstery. The applicable subheading for Pattern 692 Whitsell will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. 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 Nicole Rosso via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division