The tariff classification of a polyester woven chenille upholstery fabric from India

N299819 September 6, 2018 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Ms. Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester woven chenille upholstery fabric from India Dear Ms. Bakey: In your letter dated August 7, 2018, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 149 “Super Chenille” is a woven fabric with chenille yarns visible on both sides. According to the information provided, the fabric is of plain weave construction, weighs 282 g/m2 and is composed wholly of polyester (59 percent textured filament yarns and 41 percent staple fibers). Your letter states that the fabric has an acrylic backing. However, the coating is not visible to the naked eye. You indicate the fabric will be imported in 55-inch widths and will be used for upholstery. In your letter, you suggest classification under 5801.36.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one side only. However, based on visual examination, this fabric contains chenille yarns, which are visible on both sides of the fabric. The applicable subheading for Pattern 149 “Super Chenille” will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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