The tariff classification of a dyed polyester plain weave upholstery fabric from China (Correction to Ruling Number N288540)

N291308 October 26, 2017 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.52.2060 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a dyed polyester plain weave upholstery fabric from China (Correction to Ruling Number N288540) Dear Ms. Reilly: This replaces Ruling Number N288540, dated August 18, 2017, which contained a clerical error. The fabric was incorrectly described in the original ruling as a jacquard weave fabric; however, the fabric is plain weave. A complete corrected ruling follows. In your letter dated July 25, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 732, 300599 Magnum, is a brushed dyed woven fabric. According to the information provided, this fabric is of plain weave construction and weighs 310 g/m2, and is composed of 100 percent polyester textured filaments. You indicate this fabric will be imported in widths of 56-inch widths and will be used for upholstery. The applicable subheading for Pattern 732, 300599 Magnum, will be 5407.52.2060, 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 85 percent or more by weight of textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2 . The duty rate will be 14.9 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