The tariff classification of a jacquard weave staple polyester upholstery fabric from China

N288598 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 jacquard weave staple polyester upholstery fabric from China Dear Ms. Reilly: In your letter dated July 26, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 659 “Take Five KH8613” is a jacquard-woven fabric of yarns of different colors, characterized by a bold geometric pattern. According to the information provided, this fabric is composed of 70% polyester staple and 30% polyester filament yarns, and weighs 495 g/m2. Your letter states that a latex coating has been applied to the reverse side which is not visible to the naked eye. You indicate that this fabric will be imported in 57-inch widths and will be used for upholstery. The applicable subheading for Pattern 659 “Take Five KH8613” 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