The tariff classification of a dobby weave polyester upholstery fabric from India

N313539 August 21, 2020 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.61.9955 Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a dobby weave polyester upholstery fabric from India Dear Ms. Bakey: In your letter dated July 28, 2020, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 087, Keystone, is a fabric of yarns of different colors intricately woven with a plaid design. According to the information provided, this fabric is of dobby weave construction and is composed of 100 percent non-textured polyester filament fibers. The fabric weighs 317.24 g/m2. 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 54-inch widths and will be used for upholstery. The applicable subheading for Pattern 087, Keystone, 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: Of yarns of different colors: 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 the 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