The tariff classification of a polyester jacquard weave upholstery fabric

N267946 September 18, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester jacquard weave upholstery fabric Dear Ms. Miller: In your letter dated August 10, 2015, you requested a tariff classification ruling. One sample was submitted with your request. Pattern 083 Scaturro (I-0223237) is a jacquard woven fabric of yarns of different colors, characterized by a pattern of elongated ovals arranged in rows. The specification sheet provided indicates that this fabric is composed wholly of polyester (73% staple and 27% filament) and weighs 265.49 g/m2. Your letter states that this fabric will be produced in widths of approximately 56 inches and will be used for upholstery. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTSUS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); […] In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS, stating that a coating of acrylic latex has been applied to the reverse side. However, classification under that subheading is precluded, as the coating is not visible to the naked eye. The applicable subheading for Pattern 083 Scaturro (I-0223237) will be 5515.12.0090, HTSUS, which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. This ruling is being issued under the assumption that the subject goods 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