The tariff classification of a polyester blend woven jacquard chenille upholstery fabric from China

N288501 August 18, 2017 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.36.0020 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester blend woven jacquard chenille upholstery fabric from China Dear Ms. Reilly: In your letter dated July 24, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern Adril is a jacquard weave fabric of yarns of different colors. According to the information provided, the fabric weighs 628 g/m2 and is composed of 84 percent polyester (of which 76 percent is staple fibers and 24 percent is textured filament fibers), 9 percent acrylic/modacrylic staple fibers, and 7 percent linen/flax staple fibers. According to the amended fabric detail sheet provided, the fabric contains chenille yarns on both sides and a synthetic latex backing, which is not visible to the naked eye. You state the fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), as Other woven fabric of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule. GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Since this fabric contains chenille yarns, it is therefore a type of fabric specifically provided for in heading 5801, HTSUS. The applicable subheading for Pattern Adril will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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