The tariff classification of a woven polyester upholstery fabric from China

N268058 September 8, 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 woven polyester upholstery fabric from China Dear Ms. Miller: In your letter dated August 13, 2015, on behalf of Flexsteel Industries Inc., you requested a tariff classification ruling. One sample was submitted with your request. Pattern 085 Grenelle (F2136) is a woven fabric characterized by a pattern of scattered leaves. Your correspondence indicates that this fabric is composed wholly of polyester yarns (66% staple and 34% filament) and weighs 341 g/m2. According to your letter, an acrylic coating has been applied to the reverse side of the fabric. However, this coating is not visible to the naked eye. Your submission states that the fabric will be imported in widths of 55 inches and will be used for upholstery. The applicable subheading for Pattern 085 Grenelle (F2136) will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, of polyester staple fibers: mixed mainly or solely with man-made filaments, other. The rate of duty will be 12% 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