The tariff classification of a jacquard woven filament polyester upholstery fabric from China

N310437 March 26, 2020 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9955, 9903.88.03 Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a jacquard woven filament polyester upholstery fabric from China Dear Ms. Bakey: In your letter dated March 5, 2020, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 677, Wag A Tude, is a woven jacquard fabric of yarns of different colors with various types of dogs spread across the fabric. According to the information provided, this fabric weighs 370 g/m2 and is composed wholly of polyester, of which 89.6 percent is non-textured filament fibers and 10.4 percent is staple fibers. Your letter states that an acrylic coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate this fabric will be imported in 57.5-inch widths and will be used for upholstery. The applicable subheading for Flexsteel Pattern 677, Wag A Tude, will be 5407.61.9955, 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 polyester filaments: Containing 85 percent or more by weight of non-textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m2. The duty rate will be 14.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5407.61.9955, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5407.61.9955, HTSUS, listed above. 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