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

N288597 August 18, 2017 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated jacquard weave polyester upholstery fabric from China Dear Ms. Reilly: In your letter dated July 26, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 715 Cuba J6150B is a jacquard-woven fabric of yarns of different colors. According to the information provided, this fabric weighs 640 g/m2 and is composed wholly of polyester (of which 84 percent is non-textured filament and 16 percent is staple fibers). Your letter indicates that an acrylic backing has been applied to the fabric, which, in the opinion of this office, is visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. The applicable subheading for Pattern 715 Cuba J6150B 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 rate of duty will be 7.5 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 Maribeth Dunajski via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division