The tariff classification of a polyester jacquard-weave upholstery fabric from China

N273349 March 25, 2016 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester jacquard-weave upholstery fabric from China Dear Ms. Miller: In your letter dated February 18, 2016, you requested a tariff classification ruling. A sample was provided. Flexsteel Pattern 235 Livingston (8893) is a heavy woven fabric, characterized by a woven pattern of triangles in blocks. According to the information provided this fabric is of jacquard weave construction, composed of 100% polyester yarns of different colors and weighs 690 g/m2. Your letter states that a latex coating has been applied to the reverse side of this fabric, which this office feels is visible to the naked eye. Your correspondence states that the fabric will be imported in widths of 55 inches and will be used for upholstery. The applicable subheading for Flexsteel Pattern 235 Livingston (8893) 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. The duty rate will be 7.5% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division