The tariff classification of a woven rayon/polyester upholstery fabric

N263451 April 20, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5516.23.0090 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven rayon/polyester upholstery fabric Dear Ms. Miller: In your letter dated March 30, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries, Inc. One sample was submitted with your ruling request. Pattern 993 Modmix is a jacquard weave fabric of yarns of different colors, characterized by a retro geometric pattern. According to the specification sheets provided and subsequent correspondence this fabric is composed of 56% viscose rayon staple and 44% polyester filament, and weighs 288 g/m2. A light coating has been applied to the reverse side of this fabric, which your letter indicates is an acrylic material. However, this coating is not visible to the naked eye. Your correspondence indicates that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your submission you suggest classification as a woven fabric of synthetic filament yarns under heading 5407 of the Harmonized Tariff Schedule of the United States (HTSUS). However, follow-up correspondence revealed this fabric to be woven mainly of staple fibers. The applicable subheading for Pattern 993 Modmix will be 5516.23.0090, HTSUS, which provides for woven fabrics of artificial staple fibers: containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: of yarns of different colors, other. 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 Maribeth Dunajski at maribeth.dunajski@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division