The tariff classification of a polyurethane (PU) coated knit upholstery fabric laminated to a nonwoven backing fabric, from China

N267196 August 27, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyurethane (PU) coated knit upholstery fabric laminated to a nonwoven backing fabric, from China Dear Ms. Miller: In your letter dated July 27, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 055 Soft Touch NWB is a neutral-colored coated knit fabric laminated to a non-woven backing fabric. According to the information provided, the face fabric is of single napped warp knit construction, is composed wholly of textured filament polyester yarns with a polyurethane (PU) coating comprising 25% of the weight, and weighs 255 g/m2. The coating is visible to the naked eye. The specification sheet states that the backing fabric is of nonwoven construction, is composed wholly of polyester staple fibers, and weighs 135 g/m2. The overall weight of the coated fabric is 390 g/m2. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery. The applicable subheading for Pattern 055 Soft Touch NWB will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The rate of duty will be 7.5 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 http://www.usitc.gov/tata/hts/. 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