The tariff classification of a three layer bonded woven upholstery fabric from China.

N287940 March 15, 2018 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a three layer bonded woven upholstery fabric from China. Dear Ms. Reilly: In your letter dated July 5, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis. U.S. Customs and Border Protection (CBP) Laboratory has determined that Flexsteel Pattern 596 “Cantera TW” is a three layer bonded woven fabric. It is composed of a top grey woven fabric bonded to a middle black woven fabric and a backing white woven fabric. The face fabric is composed wholly of single yarns of different colors and is of other than plain, twill, satin or jacquard weave construction; it is composed of 52.6 percent staple polyester and 47.4 percent textured polyester filaments and weighs 183.9 g/m2. The woven middle layer is of other than plain, twill or satin construction and is composed of yarns of differnet colors; it weighs 234.4 g/m2 and is composed of 61.9 percent cotton staple fiber and 38.1 percent polyester filaments. The backing fabric is of plain weave construction and weighs 124.3 g/m2; it is bleached and is composed wholly of polyester staple fiber. The total weight of the bonded fabric is 542.6 g/m2. Based on the relative use, quantity and design of the face fabric, middle layer and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic filament fibers. However, CBP laboratory analysis indicates that synthetic staple fibers predominate by weight. The applicable subheading for Flexsteel Pattern 596 “Cantera TW” 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. The rate of duty will be 12 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 https://hts.usitc.gov/current. 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 Nicole Rosso via email at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division