The tariff classification of a jacquard weave polyester/cotton upholstery fabric from Argentina

N288595 August 18, 2017 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.83.0090 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard weave polyester/cotton upholstery fabric from Argentina Dear Ms. Reilly: In your letter dated July 26, 2017, you requested a tariff classification ruling. A sample was submitted. Flexsteel Pattern 667 12732 Pansy is a jacqard woven upholstery fabric of yarns of different colors. According to the information provided, this fabric weighs 298 g/m2, is composed of 60 percent polyester textured filament yarns and 40 percent cotton staple fibers. The fabric is said to be backed with an acrylic/latex coating that is not visible to the naked eye. You indicate this fabric will be imported in 55-inch widths and will be used for upholstery. The applicable subheading for Pattern 667 12732 Pansy will be 5407.83.0090, 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 less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton: Of yarns of different colors: Other: The rate of duty will be 8.5 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 Nicole Rosso via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division