The tariff classification of a coated polyester jacquard weave upholstery fabric

N267949 September 2, 2015 CLA-2-59:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated polyester jacquard weave upholstery fabric Dear Ms. Miller: In your letter dated August 10, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries Inc. One sample was submitted with your request. Pattern 117 Messenger is a jacquard-woven fabric of yarns of different colors, characterized by a stylized chevron pattern. A light coating has been applied to the reverse side of this fabric, which your letter indicates is an acrylic/latex material. This office feels that the coating is visible to the naked eye. The specification sheet provided indicates that this fabric is composed of 74% polyester staple and 26% polyester filament yarns, and weighs 265.49 g/m2. Your letter states that this fabric will be produced in widths of 56 inches and will be used for upholstery. The applicable subheading for Pattern 117 Messenger will be 5903.90.2500, 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: other: of man-made fibers: other: 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