The tariff classification of a woven cut warp pile upholstery fabric from India

N300598 April 16, 2019 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.37.5010 Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven cut warp pile upholstery fabric from India Dear Ms. Bakey: In your letter dated September 14, 2018, you requested a tariff classification ruling. A sample swatch was submitted. U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 201, Hot Spot, is a woven fabric of yarns of different colors of warp cut pile construction. According to CBP laboratory, the fabric is composed of 68.6 percent rayon, 23.9 percent polyester and 7.5 percent flax; it weighs 623.7 g/m2. You indicate the fabric will be imported in 55-inch widths and will be used for upholstery. In your letter, you suggest classification under 5801.37.5020, 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: Warp pile fabrics: Cut: Other. However, based on CBP Laboratory analysis, the fabric weight is 623.7 g/m2. The applicable subheading for Pattern 201, Hot Spot, will be 5801.37.5010, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter. The rate of duty will be 17.2 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